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2015 (1) TMI 276 - CESTAT AHMEDABADWaiver of pre deposit - Information Technology Software services - Held that:- Appellant has discharged the Central Excise duty on such software manufactured/prepared by them on payment of appropriate Central Excise duty. Under Chapter 8523 80 20, “Information Technology Software” is indicated as a commodity falling under Central Excise Tariff and by the deemed fiction of the Chapter Note and the Supplementary Note, the product becomes manufactured item. If that be so, discharge of Central Excise duty by the appellant itself would indicate that the appellant has correctly followed the law. Department’s contention that the appellant is liable to pay Service Tax, prima facie, seems to be misconception of the said definition. We find that the appellant has made out a case for waiver of pre-deposit of the amounts involved. Accordingly, the application for waiver of pre-deposit of the amounts involved is allowed and recovery thereof is stayed till the disposal of appeal. - Stay granted.
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