2009 (12) TMI 421

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....Rajendra Nagar, SDR, for the Appellant. Shri S.R. Dixit, Advocate, for the Respondent. [Order]. - In this case the appellants are engaged in manufacturing of Woolen Fabrics, Man made Fabrics, Woolen Blankets etc. They had opted for exemption under Notification No. 30/2004-Central Excise and they found that in view of the availment they were not eligible for credit of Service tax amounting to....

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.... interest on the credit taken and also in view the Board Circular on the subject, appellant is liable to pay interest. He also submits that its utilization or non utilization does not make any difference. He also relied upon the decision of the Tribunal in the case of M Baja) Auto Limited v. CCE, Aurangabad - [2009(248) E.L.T. 540 = 2009-TIOL-1223-CESTAT-MUM]. However, I find that in that case the....