https://www.taxtmi.com/caselaws?id=352238 The Tribunal allowed the appeal, granting the appellant Cenvat credit benefit on tyres as they were considered inputs for credit availment. The matter of interest demand on capital goods was remanded for verification of credit utilization, with potential interest liability if not used for service tax payment. The issue of penalty imposition under Rule 15 was not explicitly addressed in the judgment. en-us Mon, 09 Oct 2017 00:00:00 +0530 Mon, 11 Dec 2017 07:43:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352238 The Tribunal allowed the appeal, granting the appellant Cenvat credit benefit on tyres as they were considered inputs for credit availment. The matter of interest demand on capital goods was remanded for verification of credit utilization, with potential interest liability if not used for service tax payment. The issue of penalty imposition under Rule 15 was not explicitly addressed in the judgment. Case-Laws Service Tax Mon, 09 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352238