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2013 (6) TMI 366 - AT - Service TaxCenvat Credit on input services availed without actually paying for the input services received in violation of the provisions of Rule 4(7) of the CENVAT Credit Rules, 2004. - Non payment of interest on delayed payment of service tax - Removal of capital goods as such - Rule 14 of CCR - Held that:- following the decision in the case of Ind-Swift Laboratories [2011 (2) TMI 6 - Supreme Court], prima case found against the assessee - pre deposit ordered equal to 50% interest amount.
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