1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH, NAGPUR. CENTRAL EXCISE APPEAL No. 22/2011. M/s. Indoworth (India) Private Limited, Butibori, Nagpur. -VERSUS- The Commissioner, Customs and Central Excise, Nagpur. _______________________________________________________________________ Office Notes, Office Memoramda of Coram, appearances, Court's orders of directions Court's or Judge's orders. and Registrar's Orders. ______________________________________________________________________________ CORAM : B.P.DHARMADHIKARI & A.P. BHANGALE, JJ. DATED : SEPTEMBER 13, 2011. Heard Shri S.G. Shukla, learned Counsel for the appellant and Shri S.K. Mishra, learned A.S.G.I. for respondent. Perused the impugned order dated 24.12.2010 passed by the Custom Excise and Service Tax Appellate Tribunal. It is apparent that Service Tax though not applicable has been paid belatedly, and that belated payment has been used towards CENVAT Credit. The payment made, therefore, must be 2 treated as voluntary payment of service tax. If that amount is to be voluntarily permitted to be utilized towards CENVAT Credit, it is apparent that for late payment of service tax, interest amount needed to be paid. The Tribunal has properly considered all aspects. We do not find any substantial question of law arise for consideration. Appeal is, therefore, dismissed. No costs. JUDGE JUDGE Rgd