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2011 (7) TMI 463 - AT - Service TaxWaiver of predeposit - Rule 2(1)(ii) of the Cenvat Credit Rules, 2004 - outward transport the goods sold through depots/consignment agents or at customers promises - There is no dispute that the freight charges have been included in the value of the goods cleared from the factory premises of the appellants. We are of the considered view that the appellants have made out a prima-facie case for waiver of predeposit of the amounts involved - The application for waiver of predeposit of amounts involved is allowed and recovery thereof stayed during pendency of the appeal.
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