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2013 (10) TMI 202 - CESTAT AHMEDABADAdmissibility of CENVAT Credit - Service Tax on Input Services – Waiver of Pre-deposit - Held that:- Assessee contented that the input service credit taken was in respect of the services which were used both for dutiable and exempted services provided by the appellant - Therefore, the credit was rightly taken - So far as the retrospective amendment of Rule 6(3)(b) of the CENVAT Credit Rules, 2004 is concerned reliance was placed upon Dabur Pharma Ltd Vs CCE Kolkata-I [2010 (5) TMI 734 - CESTAT KOLKATA] - It was the case of the appellant that the input service credit had been taken for the services utilized for providing both dutiable and exempted services - The issue involved was regarding interpretation of the definition of input service, given in Rule 2(l) of the CENVAT Credit Rules and needs deeper consideration, which can be done at the time of final hearing only - Since the appellant had reversed the CENVAT Credit the same was considered as sufficient deposit in this case to grant stay for the remaining amount – Stay granted.
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