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2011 (2) TMI 827 - AT - Service TaxWaiver of pre-deposit - Custom House Agent (CHA) services - The confirmation of the demand has arisen on the ground that the appellant is not eligible to avail cenvat credit of the Service Tax paid on the Custom House Agent (CHA) services received by them for activities related to export of their finished goods at Port -Held that:- the appellant has made out a prima facie case, for waiver of the pre-deposit of the amounts, therefore, application for waiver of pre-deposit of the amounts involved is allowed and recovery, thereof, stayed till the disposal of the appeal.
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