2014 (8) TMI 745

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....ns and the appeals have been filed by the appellant M/s Shankar Packaging Pvt.Ltd. with respect to OIA No.VAD-EXCUS-002-APP-708 & 709-2013-14, dt.24.03.2014. Under this OIA, the first appellate authority has dismissed the appeals filed by the appellant for non-compliance of its order dt.07.02.2014, under which an amount of Rs. 7,71,300/- was ordered to be pre-deposited. 2. Shri S.R. Dixit (Advoca....

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....issible under CENVAT Credit Rules 2004. 3. Shri K. Sivakumar (AR) appearing on behalf of the Revenue argued that on merit the appellant has no case as even if the rent was paid by the appellant, Service Tax credit if any should have been taken by the job worker as discussed by the adjudicating authority in Para 4.1 of the OIO dt.13.12.2013. 4. Heard both sides and perused the case records. The a....