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2013 (8) TMI 564 - CESTAT CHENNAICENVAT credit on telecommunication service - main issue involved is whether the tower on which the antenna is mounted by the applicants would constitute capital goods for the purpose of Rule 3 of the CENVAT Credit Rules, 2004 – department contended that the applicants availed irregular CENVAT – Held that:- Revenue is not able to produce any order with respect to duty demand - by order dated 14th March 2012 and 28th March 2012 directed that the duty demand confirmed by the CESTAT shall not be enforced till further orders. Waiver on Pre – deposit - Stay application – appellant contended that they have already reversed the credit availed by twice – Held that:- Court granted waiver of pre deposit and stay of recovery of dues – application decided in the favour of the assessee.
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