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2013 (10) TMI 1207 - CESTAT BANGALOREWaiver of pre deposit - Cable service - Held that:- entire amount of service tax with interest has been deposited after taking into account the CENVAT credit admissible and in view of the fact that there are decisions taking a view that CENVAT credit would be admissible subject to availability of documents and eligibility in cases where the duty/service tax has not been paid, we consider that the amount of service tax deposited after adjusting the CENVAT credit would be sufficient for the present purpose. We also take note of the fact that 25% of the penalty also has been paid and also appellant is challenging the penalty - amount deposited is sufficient for the purpose of stay. - stay granted.
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