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2013 (11) TMI 795 - AT - Service TaxCharge of wrong availment of cenvat credit - Service tax paid on CHA services and foreign courier services – Waiver of Pre-deposit – Held that:- Following CCE, RAJKOT Versus ADANI PHARMACHEM P. LTD. & ORS. [2008 (7) TMI 102 - CESTAT AHMEDABAD] and Commissioner of Central Excise & Customs, Guntur Versus CCL Products (India) Ltd. [2009 (3) TMI 136 - CESTAT, BANGALORE ]- CHA services received at the port as input services as also courier service is an input service - the appellant has made out a prima facie case for the waiver of pre-deposit of the amounts – stay granted.
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