TMI Blog2017 (7) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... heir liability to reverse back the credit availed post-04.04.2011, I uphold the denial of the same. As regards, interest, though the appellant have taken a stand that the said credit was not utilized by them but the said fact is required to be verified by the lower authorities. If the credit has not been utilized and remained only as a paper entry in their Cenvat Credit Account, the appellant would not be saddled with any interest liability. Penalty - Held that: - there is no malafide on the part of the assessee so as to invite any penal action against them - penalty set aside. Appeal allowed - decided in favor of appellant. - E/41888, 41889 & 41890/2016-SM - 40707-40709/2017 - Dated:- 17-5-2017 - Smt. Archana Wadhwa, Member (Judic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered to be eligible input services for the purpose of Cenvat credit. Without going into the details of the arguments advanced by both the sides, I find that the issue is no more res integra and stands settled by various decisions of the Tribunal and reference can be made to the following decisions:- (i) Hindustan Zinc Ltd. Vs Commissioner of Central Excise, Jaipur reported in 2015 (37) S.T.R. 608 (Tri. -Del.); (ii) DCM Engineering Products Vs Commissioner of Central Excise Service Tax, Chandigarh-II reported in 2014 (33) S.T.R. (Tri. Del.); and (iii) Commissioner of Central Excise, Jaipur-II Vs J.K. Cement Works reported in 2009 (14) S.T.R. 538 (Tri. -Del.). 4. It is stated in all the above deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Kar.) as also the Hon'ble High Court of Madras in the case of Commissioner of Central Excise, Madurai Vs Strategic Engineering (P) Ltd. reported in 2014 (310) E.L.T. 509 (Mad). However, learned advocate fairly admits that there is another decision of the Madras High Court in the case of Commissioner of Central Excise, Chennai Vs Delphi TVS Diesel Systems Ltd reported in 2015 (322) E.L.T. 279 (Mad.) laying down that even if the credit initially taken was reversed before utilization of the same, the interest liability would arise. She submits that the said decision is prior to the decision of the same High Court in the case Strategic Engineering (P) Ltd. (supra), should be adopted being later in point of time and o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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