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2013 (10) TMI 1114 - CESTAT KOLKATAJob Work - Exemption from service tax - Business auxiliary services - CENVAT credit – Waiver of Pre-deposit – Held that:- The Applicant received the axles and wheels from M/s. Durgapur Steel Plant for machining work under the provisions of CENVAT Credit Rules - It is not in dispute that after carrying out necessary process, the axles and wheels were returned to M/s. Durgapur Steel Plant who ultimately discharged the duty on the said axles and wheels – Following Mohata Coal Company (P) Ltd. [2013 (10) TMI 1109 - CESTAT KOLKATA] - the Applicant could able to make out a prima facie case for total waiver of all dues - predeposit all dues was waived and its recovery stayed during pendency of the Appeal - Stay Granted.
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