2017 (12) TMI 507

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..... ected 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 Rs. 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 to 1.4.2008 in respect of Cenvat credit amoun .....

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..... e 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 absence of non- utilisation, it cannot be said that th .....

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..... he 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 that the appellant had submitted the extracts of relevant po .....

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