2015 (3) TMI 292

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (AR) ORDER The applicant has filed this application for waiver of predeposit of interest. 2. The brief facts of the case are that the appellant was issued show-cause notice dated 20.5.2009 only for recovery of interest of Rs. 6,27,921/- on the erroneous availment of CENVAT credit on the export of services on commission agent services. The adjudicating authority by order dated 3.1.2012 co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ESTAT           (b) Godrej & boyce Mfg. Co. Ltd. Vs. CCE, Mumbai - 2010 (257) ELT 466          (c) Hindustan Insecticides Ltd. Vs. CCE, LTU - 2013-TIOL-631-HC-DEL          (d) Kwality Ice Cream Company & Anr. Vs. Union of India & Ors. - 2012-TIOL-252-HC-DEL &nbsp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nbsp; (c) Commissioner of Trade Tax, Lucknow Vs. Kanhai Ram Thekadar  2005 (185) ELT 3 (SC)        (d) CCE, Chennai Vs. Sundaram Fasteners Ltd.  2014-TIOL-201-HC-MAD 5. Heard both sides. The issue is limited to only the demand of interest for wrong availment of CENVAT credit. Considering the Hon'ble Supreme Court's decisions in the case of Ind-Swift La....