Interest not payable if sufficient cenvat credit lying in cenvat credit account

Vodafone Essar East Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) Introduction: The case of Vodafone Essar East Limited Vs Commissioner of CGST & CX, as heard by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Kolkata, revolves around the disallowance of cenvat credit inadvertently availed by the appellant. The central issue pertains to whether the interest is payable in a scenario where there is ample cenvat credit available in the account. 1. Background of the Case: The appellant, Vodafone Essar East Limited, received services from M/s. Indus Towers Ltd. D...