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2013 (10) TMI 619 - CESTAT NEW DELHIDenial of CENVAT Credit on Goods Transport Agency Service duty paying document - excise number of other unit was mentioned wrongly in GAR-7 challan - Waiver of Pre-deposit - The only objection of the department is that in the GAR-7, the excise registration of the appellant is wrongly mentioned Held that:- The credit had been taken on the basis of GAR-7 under which this amount of service tax on GTA service received had been paid - Ongoing through the GAR-7 it is seen that while the name of the appellant and address is correctly mentioned and the mistake is only the Central excise registration which is of the Khandsa road unit - Prima facie for this mistake the denial of Cenvat credit is not correct. The credit had been taken are bear the address of Khandsa road unit, the service providers had issued letters making corrections in these invoices - the appellant have prima facie case in their favour - The requirement of pre-deposit of Cenvat credit demand, interest and penalty waived for hearing of the appeal and recovery stayed till the disposal of the appeal stay granted.
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