2012 (12) TMI 28

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....ver of pre-deposit of duty of Rs.1,78,606/- and equal amount of penalty confirmed by the lower authorities. 2. The issue involved in this case is whether the applicant is eligible for taking CENVAT credit in respect of the service tax paid on services provided to the job-workers at the job-worker's premises. The department has confirmed the demand holding that service tax credit in respect of t....

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....AR) appearing for the Revenue submitted that both the lower authorities, in order-in-original as well as in order-in-appeal, had clearly held that the applicant has not provided a list of services availed by the job-worker at the job-worker's premises on which credit has been availed by the applicant. Since the nature of the services are not disclosed by the assessee the lower authorities have inv....