2014 (7) TMI 574

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....T credit denied to them along with interest and imposition of penalty under Rule 15(1) of the CENVAT Credit Rules, 2004. 2. Brief facts of the case are that the applicants are manufacturer of Automobile Windows and Accessories. They got job work done through M/s Auto Window India Pvt. Ltd. (AWIPL in short). As AWIPL being a job worker, they are required to pay service tax under the category of "B....

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....o the applicant and the impugned demands have been confirmed by way of adjudication. 3. Heard both sides. 4. Shri Prakash Shah, learned Advocate submits that there is no finding against the job worker that he has not paid the service tax by way of fraud, collusion or willful mis-statement or suppression of facts or contravention of Central Excise Act/Rules, with intent to evade payment of servic....