2013 (12) TMI 1382

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... pre-deposit of CENVAT Credit of Rs.20,47,032/-, interest thereof, equal amount of penalty under Section 76 of Finance Act, 1994 and also penalty of Rs.2,000/- under Rule 15(3) of CENVAT Credit Rules, 2004. 2. Heard both sides and perused the records. 3. Ld. Counsel submits that this is a recurring issue of denial of CENVAT Credit of the Service Tax paid by the sub-contractor on the erection and....