2018 (9) TMI 1491

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....Jindal The appellant is in appeal against the impugned order and contesting the demand of interest. 2. The facts of the case are that the appellant was engaged in the manufacture of job work activities to various clients. Revenue is of the view that the activity undertaken by the job work amounts to manufacture, therefore, the investigation was conducted and during the investigation when it was ....

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....period, the appellant was maintaining sufficient balance in their Cenvat credit account, therefore, also in the light of the decision of Hon'ble Karnataka High Court in the case of Commissioner of Central Excise & Service Tax, LTU, Bangalore vs. Bill Forge Pvt. Ltd. [2012 (279) ELT 209 (Kar.)], the appellant is not liable to pay interest. 3. On the other hand, the Ld. AR for the Revenue supported....