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2013 (10) TMI 813 - CESTAT NEW DELHIWaiver of pre-deposit - service tax on advance received from foreign customers - denial of cenvat credit for non-maintenance of separate accounts - Rule 6(3) of CCR - Held that:- it appropriate to grant waiver of pre-deposit and stay all further proceedings for realization of the adjudicated liability, on condition that the petitioner deposits Rs.30 lakhs, to the credit of Revenue within six weeks from today and reports compliance by 25.9.2013. - stay granted partly.
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