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2014 (4) TMI 601 - AT - Central ExciseWaiver of pre deposit - Availment of CENVAT credit benefit - Held that:- Prima facie, we take note of the fact there are conflicting views by an adjudicating authority at Commissioner level and an appellate authority at Commissioner level. We also see force in the argument that many of the services would come within the meaning of the definition ‘input services’. Therefore, we consider it proper to grant waiver of dues arising from the impugned order for admission of appeal and it is ordered accordingly - Stay granted.
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