2013 (8) TMI 50

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....ay petition is filed for the waiver of pre-deposit of an amount confirmed as ineligible cenvat credit availed by the appellant, interest thereof and equivalent amount of penalty. 2. Ld. counsel appearing on behalf of the appellant would submit that the above said demands confirmed by the lower authorities, and the appellant has deposited 25% of the amount of which duty/cenvat credit sought to b....

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....gible cenvat credit and penalties which have been complied with. I am of the view, prima facie, the cenvat credit availed by the appellant on canteen services and air travel agency services cannot be denied as it has been stated by the appellant as being used in the activity of business they are conducting i.e. manufacturing and clearing of the final product. As correctly pointed out by the ld. co....