https://www.taxtmi.com/caselaws?id=209674 The Tribunal held that the appellants were entitled to cenvat credit on capital goods post-receipt, despite the credit entry being made before actual receipt. The Commissioner's denial of credit was deemed contradictory as the goods were received and used for taxable services. The Tribunal remanded the matter for verification of credit utilization and interest liability, directing the authority to decide on penalties based on the credit utilization period. The stay petition and appeal were disposed of, with the case remanded for further adjudication. en-us Fri, 14 Oct 2011 00:00:00 +0530 Wed, 22 Aug 2012 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209674 The Tribunal held that the appellants were entitled to cenvat credit on capital goods post-receipt, despite the credit entry being made before actual receipt. The Commissioner's denial of credit was deemed contradictory as the goods were received and used for taxable services. The Tribunal remanded the matter for verification of credit utilization and interest liability, directing the authority to decide on penalties based on the credit utilization period. The stay petition and appeal were disposed of, with the case remanded for further adjudication. Case-Laws Central Excise Fri, 14 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209674