2013 (12) TMI 754

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er of pre-deposit of CENVAT credit of Rs.1,63,934/- and equal amount of penalty under Section 11AC. The applicants are manufacturers of MS channel and angles falling under Chapter 72 of the Central Excise Tariff Act, 1987. The applicant constructed rooms/colony for the workers and paid service tax on the service involved in the case. The department denied the CENVAT credit on input service availed....