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2014 (8) TMI 575 - AT - Central ExciseWaiver of pre-deposit of the service tax - Denial of CENVAT Credit - Availment of credit at job worker's premises - Held that:- applicant has not received the services although at the premises of the jobworker. The invoices are also in the name of the applicant even though the address mentioned is of the jobworker. When the service tax has been paid by the applicant for the services received by them therefore, prima facie the applicant is entitled to take CENVAT Credit. Hence, the applicant has made out a case for 100% waiver of pre-deposit. - Stay granted.
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