2017 (12) TMI 507

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.... Per S.K. Mohanty: This appeal is directed against the impugned order dated 28.3.2013 passed by the Commissioner, Customs, Central Excise & Service Tax, Bhopal. In this case, the adjudicating authority has denied the Cenvat credit of Rs. 5,36,726/- availed by the appellant on tyres received prior to 24.9.2010. Further, impugned order also confirmed interest demand for the period 1.11.2007 to ....

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....ubmits that credit taken inadvertently in the year of receipt were not utilized by the appellant for payment of service tax on the output services provided by the appellant. Hence, she submits that in absence of non utilization of Cenvat credit, interest liability cannot be confirmed against the appellant, in view of the fact that taking of 100% Cenvat credit is a mere book entry and in absence of....

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....les used for providing any output service. Since the definition of input at the material time was broad enough to consider all goods, excepting the exceptions contained therein, Cenvat credit taken on tyres by the appellant should be considered as input for the purpose of availment of Cenvat credit. With regard to taking of 100% credit in the year of receipt of the capital goods, I find that the a....