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2013 (8) TMI 713 - AT - Service TaxCenvat credit on Rent-a-Cab Services - CENVAT credit on Outdoor Catering Services - The assesse was a business process outsourcing unit substantially exporting their output services - Revenue was of the view that they were not eligible for such credit in respect of many of the input services on which they had taken Cenvat credit - Held that:- Confirmation was not justified in the absence of any material to doubt the veracity of the facts affirmed by applicant - Commissioner had also concurred in principle that credit of tax paid on these services were eligible - But he had gone ahead to confirm the demand stating that no documents had been produced – Following STANZEN TOYOTETSU INDIA PVT. LTD. Versus COMMR. OF C. EX., BANGALORE-III [2008 (12) TMI 118 - CESTAT BANGLORE] and CCE, Nagpur Versus Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] - Revenue had no evidence to prove anything contrary to their claim and they had not taken any credit - They had no idea as to what type of documents would have convinced the adjudicating authority about the absence of a fact. Waiver of Pre-deposit - No pre-deposit could be demanded - but on Credit availed on the basis of invoices raised by vendors said to be not registered court directed the pre-deposit – conditional Stay Granted.
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