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2013 (5) TMI 293 - CESTAT AHMEDABADWaiver of pre deposits - utilizing CENVAT Credit for discharge of Service Tax liability on Goods Transport Agency services. - Held that:- The issue covered by the decision in the case of Shree Rajasthan Syntex Ltd [2011 (8) TMI 265], we hold that the appellant needs to be heard and his appeal disposed of by first appellate authority without insisting for pre-deposit. Thus,the order is set aside and the appeal is allowed by way of remand and without insisting pre-deposit from the appellant.
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