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TMI Blog2017 (7) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... COURT] squarely covers the issue, where it was held that mere taking of cenvat credit wrongly would not compel the assesee to pay interest as well as penalty. The matter requires to be remanded to the adjudicating authority for de novo consideration keeping in mind the ratio of Strategic Engineering case as also to give another opportunity to the appellant to produce bill wise details to establish that the credits availed by them have been utilized only after payments were effected to the concerned service provider - appeal allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... y. Ld. Advocate also submits that, if matter is remanded to the adjudicating authority, they would be in a position to submit proof in respect of the bills concerned to establish that irrespective of when they have availed credit, utilization of the same has been only after having effected payment to the service provider. 3. On the other hand, Ld. A.R, Shri R. Subramaniyan supports the adjudication. 4. Heard both sides and have gone through the facts of the case. 5. From a perusal of the impugned order, it appears that from para 8.2, that although appellant had represented that they have utilized the credit only after making payment to the input service provider, however they had not submitted necessary evidence thereof to the adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Central Excise & S.T., Bangalore v. Bill Forge Private Limited) and ultimately found that mere taken of CENVAT credit facilities is not at all sufficient for claiming of interest as well as penalty. 11. It is an admitted fact that Rule 14 of the Cenvat Credit Rules as been subsequently amended, wherein it has been clearly stated as taken and utilised . Therefore, it is quite clear that mere taking itself would not compel the assessee to pay interest as well as penalty. Further, as pointed out earlier, the subsequent amendment has given befitting answer to all doubts existed earlier. Since, the subsequent amendment has cleared all doubts existed earlier in respect of Rule 14 of the said Rules, it is needless to say that the argument a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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