2013 (11) TMI 714

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..... it of amount confirmed as in-eligible CENVAT Credit, interest thereof and equivalent amount of penalty imposed under CENVAT Credit Rules, 2004. 2. Heard both sides. 3. Revenue authorities are trying to deny the CENVAT Credit to the appellant on the ground that the appellant has availed CENVAT Credit of Service Tax paid by job worker under the category of Business Auxiliary Services, holding that .....

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..... ker holding that the amount paid by him would not amount to Service Tax. In the absence of any action at the job worker's end, I am of the view that the CENVAT Credit sought to be denied is, prima facie, incorrect. The appellant has made out a case for waiver of pre-deposit of the amounts involved. 4. The application for the waiver of pre-deposit of amounts involved is allowed and recovery thereo .....

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