2018 (11) TMI 80

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....sit for maintaining the appeals in cash instead of through availing cenvat credit in the account. 2. The petitioners had certain disputes regarding availing cenvat credit on the sales promotion charges under the category of business auxiliary service with the department. The department therefore issued show-cause notices to recover the cenvat credit so availed which according to department, was erroneous. Various notices along the same line were issued by the department. The petitioners opposed the proposal contained in the show-cause notice. The Adjudicating authority passed an order dated 25.06.2014 disallowing the cenvat credit to be recovered with interest. He also imposed the penalty. Against such order, the petitioners preferred ap....

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.... from making the pre-deposit by availing the credit in his cenvat account. He relied on the jdugement of Division Bench of Jharkhand High Court in case of Akshay Steel Works Pvt. Ltd vs. Union of India reported in 2014 (304) ELT 518 and of the learned Single Judge of Allahabad High Court in case of India Casting Company vs. CEGAT, New Delhi reported in 104 ELT 17. He pointed out that Ahmedabad Bench of the Tribunal in case of Hindprakash International Pvt. Ltd vs. Commissioner of S.T., Ahmedabad reported in 41 STR 70 also has taken similar view. 5. On the other hand learned counsel Mr. Nirzar Desai appeared for the department and mainly contended that the order of the appellant-commissioner is appelable. The petitioners have filed this p....