https://www.taxtmi.com/caselaws?id=384981 The Tribunal allowed the appeal, setting aside the impugned order and providing consequential relief to the appellant. The denial of CENVAT credit on input services was overturned as no interest or penalty could be imposed when credit was not utilized and subsequently reversed. Additionally, the demand of Central Excise duty on MS gratings was dismissed as the gratings were considered capital goods under the CENVAT Credit Rules, being accessories of the plant and thus eligible for exemption. en-us Tue, 20 Aug 2019 00:00:00 +0530 Wed, 28 Aug 2019 07:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384981 The Tribunal allowed the appeal, setting aside the impugned order and providing consequential relief to the appellant. The denial of CENVAT credit on input services was overturned as no interest or penalty could be imposed when credit was not utilized and subsequently reversed. Additionally, the demand of Central Excise duty on MS gratings was dismissed as the gratings were considered capital goods under the CENVAT Credit Rules, being accessories of the plant and thus eligible for exemption. Case-Laws Central Excise Tue, 20 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384981