https://www.taxtmi.com/caselaws?id=335552 The Department appealed the setting aside of interest and penalty demand by the Commissioner(Appeals), arguing that the credit availed by the respondent did not qualify as inputs. After confirmation of the demand, interest, and penalty, the Commissioner(Appeals) upheld the decision. The appellant's actions led to an appeal before the Tribunal, which found the Department's claim of interest valid due to credit availed before the finality of the earlier show-cause notice. Consequently, the order was modified to set aside the interest demand, allowing the Department's appeal. en-us Fri, 30 Sep 2016 00:00:00 +0530 Mon, 05 Dec 2016 10:34:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335552 The Department appealed the setting aside of interest and penalty demand by the Commissioner(Appeals), arguing that the credit availed by the respondent did not qualify as inputs. After confirmation of the demand, interest, and penalty, the Commissioner(Appeals) upheld the decision. The appellant's actions led to an appeal before the Tribunal, which found the Department's claim of interest valid due to credit availed before the finality of the earlier show-cause notice. Consequently, the order was modified to set aside the interest demand, allowing the Department's appeal. Case-Laws Customs Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335552