TMI Blog2017 (12) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... on of input at the material time was broad enough to consider all goods, excepting the exceptions contained therein, Cenvat credit taken on tyres by the appellant should be considered as input for the purpose of availment of Cenvat credit. With regard to taking of 100% credit in the year of receipt of the capital goods, I find that the appellant had submitted the extracts of relevant portion of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Per S.K. Mohanty: This appeal is directed against the impugned order dated 28.3.2013 passed by the Commissioner, Customs, Central Excise Service Tax, Bhopal. In this case, the adjudicating authority has denied the Cenvat credit of ₹ 5,36,726/- availed by the appellant on tyres received prior to 24.9.2010. Further, impugned order also confirmed interest demand for the period 1.11.2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eipt, she submits that credit taken inadvertently in the year of receipt were not utilized by the appellant for payment of service tax on the output services provided by the appellant. Hence, she submits that in absence of non utilization of Cenvat credit, interest liability cannot be confirmed against the appellant, in view of the fact that taking of 100% Cenvat credit is a mere book entry and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... motor vehicles used for providing any output service. Since the definition of input at the material time was broad enough to consider all goods, excepting the exceptions contained therein, Cenvat credit taken on tyres by the appellant should be considered as input for the purpose of availment of Cenvat credit. With regard to taking of 100% credit in the year of receipt of the capital goods, I find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise duty paid on tyres used for providing the output service. (ii) With regard to availment of 100% Cenvat credit on capital goods, the matter is remanded to the original authority for verification of its actual utilisation. If the credit so availed was not utilized for payment of service tax, interest demand shall not be confirmed by the original authority. (Dictated pronounced in open C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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