2014 (2) TMI 334

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..... aiver of pre-deposit of duty of Rs.6,62,680/- and Rs.23,439/-, interest on these amounts and equal amount of penalties imposed. 2. The above said amounts have been confirmed by adjudicating authority and upheld by the first appellate authority on the ground that the appellant is not eligible to avail the CENVAT Credit of Service Tax paid by courier agency. 3. Ld. Counsel submits that the issue w .....

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..... ered by Hon'ble High Court of Gujarat and held in favour of the assessee up to 01.04.2008. Post 01.04.2008, we find that the appellant could have entertained a bonafide belief that they are entitled for the credit after 01.04.2008 also, as they are availing CENVAT Credit on the Service Tax paid for the period up to 01.04.2008. 6. We find that the appellant has made out a prima facie case for the .....

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