2013 (11) TMI 714

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....t of amount confirmed as in-eligible CENVAT Credit, interest thereof and equivalent amount of penalty imposed under CENVAT Credit Rules, 2004. 2. Heard both sides. 3. Revenue authorities are trying to deny the CENVAT Credit to the appellant on the ground that the appellant has availed CENVAT Credit of Service Tax paid by job worker under the category of Business Auxiliary Services, holding that ....