2014 (11) TMI 364

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....var, Addl. Commissioner (AR) JUDGEMENT Per: Ashok Jindal: The application filed by the applicant is for seeking waiver of pre-deposit of duty amounting to Rs. 1,04,54,000/- along with interest and penalty imposed on them under Section 78 of the Finance Act, 1994. 2. Brief facts of the case are that the applicant was denied to take CENVAT Credit of service tax which was found to be opte....

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....cts of this case as the period involved in this case is July 2009. Therefore, impugned order is required to be set aside. 5. On the other hand, the learned A.R. opposes the contention of the learned Counsel and submits that CENVAT Credit Rules pertains to Central Excise, Customs and the Service Tax. It cannot be distinguished that credit of Central Excise duty/Customs duty cannot be allowed but....

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....he said manufacturer or importer, in case additional amount of excise duties or additional duty leviable under section 3 of the Customs Tariff Act, has been paid, except where the additional amount of duty became recoverable from the manufacturer or importer of inputs or capital goods on account of any non-levy or short-levy by reason of fraud, collusion or any wilful misstatement or suppression o....