2014 (5) TMI 489

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..... GEMENT Per Dr. D. M. Misra : This is an application for waiver of predeposit of cenvat credit of Rs.68.51 lakhs and penalty of Rs.10,000/- imposed under Rule 15 (3) of Cenvat Credit Rules, 2004. 2. At the outset, the ld.Consultant appearing for the Applicant, submits that during the period in dispute from December, 2006 to March, 2008, they have received services of Goods Transport Agency (GTA) .....

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..... osited an amount of Rs.13.00 lakhs during the course of adjudication. 3. Per contra, the ld.A.R. for the Revenue, submits that the Hon'ble Calcutta High Court in the case of CCEx, Kol.VI Vs. M/s Vesuvious India Ltd. : 2013-TIOL-1038-HC_KOL-ST, recently, has disagreed with the view taken by the Hon'ble Karnataka High Court and held that the services of removal of goods upto the place of removal, a .....

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