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2013 (9) TMI 359 - CESTAT BANGALORECENVAT credit - Dredging Service - The appellant was rendering dredging service during the entire period - Whether, for the period from 16/06/2005 to 17/04/2006 the appellant should pay service tax at the rate of 12% - Held that:- Prima facie from the documents, it appeared that an endeavour was made by the party before the adjudicating authority to prove that the entire dredging activity pertaining to the aforesaid demand of service tax of was undertaken prior to 18/04/2006 – the demand arises out of denial of CENVAT credit to the said extent taken by the assessee and utilized for payment of service tax - According to the Revenue, the appellant was not entitled to take such credit on the capital goods which were procured after 10/09/2004 and were found in stock as on 16/06/2005 in the absence of enabling provisions. Waiver of Pre- deposit – Period of Limitation - Prima facie case for the appellant on merits was not found - the claim of the appellant was not supported by any specific provision of law - The show-cause notice specifically invoked the proviso to Section 73(1) of the Finance Act, 1994 for recovery of service tax by alleging mis-statement of facts with intent to evade payment of service tax, it did not raise any such allegation to invoke the said proviso for recovery of the amount It is not in dispute that the entire demand was for the extended period - the plea of limitation was, prima facie, tenable - there would be waiver and stay as prayed.
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