2014 (2) TMI 573

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....pplicant has filed this application for waiver of predeposit of duty of Rs.35,05,976/- along with interest and penalty. The learned counsel submits that in this case CENVAT credit was denied on the input services mainly on courier service, rent-a-cab service, mandapam service and catering service. He submits that the major amount of Rs. 29,56,060/- is on courier service. He submits that in this ca....

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....his case they failed to produce any evidence that the freight charges was not included in the assessable value. Regarding other issues, he reiterates the findings of the lower authorities. 3. After hearing both sides, we find that the Tribunal in the case of Hero Honda Motors (supra) on an identical issue allowed the stay application partly. We have also noticed that the applicants failed to pr....