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2009 (8) TMI 789 - CESTAT, BANGALOREwaiver of the pre-deposit - applicant has availed ineligible Cenvat credit on the services rendered by C&F agent - the issue which is in dispute is whether the activity of cutting the Rebars as done only in some cases, that also on the requirement of the customer of the applicant and Service Tax paid on such services is eligible as Cenvat credit - inputs have to be interpreted in the light of requirements of business activities. We find that the applicant has made put a prima facie case for the waiver of the pre-deposit of the amounts involved - Decided in favour of the assessee
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