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2017 (11) TMI 96 - AT - Service TaxInterest and penalty - CENVAT credit availed but not utilized and is reversed - input services - Held that: - This issue has also been decided in favour of the assessee in the case of CCE vs. Strategic Engineering Pvt. Ltd. [2014 (11) TMI 89 - MADRAS HIGH COURT] wherein Hon’ble Madras High Court has held that mere taking of credit would not compel the assessee to pay interest as well as the penalty - interest and penalty set aside - appeal allowed - decided in favor of appellant.
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