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2013 (12) TMI 1033 - CESTAT BANGALOREDenial of CENVAT credit on materials – Waiver of pre-deposit – Held that:- Prima facie, the materials used in the manufacture of immovable structures are not covered by the explanation - It is true that the period of dispute is almost entirely prior to 07.07.2009 but this fact does not ipso facto go to support the appellant in the present context inasmuch as the amendment made to the above explanation under Notification No. 16/2009 – Relying upon Vandana Global Ltd. Vs. CCE, Jaipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB) ] - After examining the definition of input service given under Rule 2(l) of the CCR, the services used in the setting up of factory are squarely covered by the inclusion part of the definition - While denying CENVAT credit on some of the input services on the above technical ground, the learned Commissioner did not dispute the tax-paid nature of the services and the nexus of the services with the business of manufacture of cement - Prima facie the appellant has case in their favour against the CENVAT credit denied on the input services – appellant directed to pre-deposit Rupees Fifty Lakhs – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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