https://www.taxtmi.com/caselaws?id=205870 The Tribunal allowed the appeal by remanding the case to the Commissioner for a fresh decision after finding errors in the interpretation of Rule 6(3) of the Cenvat Credit Rules, 2004 regarding the utilization of credit for capital goods. The case involved waiver of pre-deposit of demanded amount, exigibility of certain charges to service tax, and the bar of limitation for the demand. The judgment emphasized the need for a comprehensive review of the case on merits, leading to the setting aside of the impugned order and disposal of the stay petition. en-us Mon, 28 Mar 2011 00:00:00 +0530 Wed, 28 Dec 2011 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205870 The Tribunal allowed the appeal by remanding the case to the Commissioner for a fresh decision after finding errors in the interpretation of Rule 6(3) of the Cenvat Credit Rules, 2004 regarding the utilization of credit for capital goods. The case involved waiver of pre-deposit of demanded amount, exigibility of certain charges to service tax, and the bar of limitation for the demand. The judgment emphasized the need for a comprehensive review of the case on merits, leading to the setting aside of the impugned order and disposal of the stay petition. Case-Laws Service Tax Mon, 28 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205870