2014 (8) TMI 822

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....egi, AR PER : Archana Wadhwa After hearing both the sides, I find that the appellant is a registered Commission Agent the dispute pertaining to the period April 2007 to March 2010. The total demand of Rs. 41,17,287/- along with penalties stand made against the appellant. The breakup of the demand is as follows: 1. Demand of Cenvat Credit is laying - Rs. 30,12,319/- (accepted & reversed....

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.... they are not disputing the reversal of the Cenvat Credit of Rs. 30,12,319/-, which already stands reversed by them without utilization. In as much as penalty has already been set aside by the lower authorities, they are only contesting the interest. By drawing my attention to the Hon'ble Karnataka High Court decision in the case of Bill Forge Pvt. Ltd. 2012 (26) STR 204 (Kar) she submits t....

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....rest. 4. Learned advocate has also not contested service tax demand of Rs. 5,57,564/- and the penalty of identical amount along with interest. Accordingly the same are confirmed. 5. Similarly, the service tax of Rs. 3,228/- along with identical penalty and interest, short paid on GTA is also accepted. The same is accordingly confirmed. 6. Learned advocate, however, submits that a demand o....