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2011 (7) TMI 240 - AT - Service TaxWaiver of pre-deposit - cenvat credit on Courier service and GTA - Rule 2 (l) of CCR, 2004 - Held that: - notwithstanding the judgment of Hon'ble Karnataka High Court in case of ABB Ltd. vs. CCE & ST, Bangalore (2011 -TMI - 203985 - KARNATAKA HIGH COURT), on the issue as to whether during the period prior to 1/3/08 Cenvat credit of service tax paid on outward freight was available, when the sales were not on FOR destination basis and the freight was not part of the assessable value the Department still has a good arguable case. In this case, the appellant have not produced any evidence to show that the assessable value of the goods included the courier charges for despatching the same to the customers. - this is not a case for total waiver from the requirement of pre-deposit.
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