2014 (1) TMI 1375

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eposit of CENVAT credit of Rs.2,45,146/- along with interest and penalties. 2. Heard both sides and perused the records. 3. The applicant is engaged in the manufacture of bulk drugs. They are also undertaking job work. The adjudicating authority denied the credit on the ground that the applicant availed a credit on GTA service during the period April 2006 to October 2007 on the job work material....