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2013 (11) TMI 872 - AT - Service TaxCENVAT Credit - Cargo handling service - Held that:- When tax is not paid on a service, it has to be considered as an exempted service in view of definition at Rule 2 (e) of CCR 2004 and consequently provisions of Rule 6 will apply in the instant case - Since no service tax is being paid on service relating to export cargo, it has to be considered as ‘exempted service’ within the meaning of Rule 2(e) of CCR 2004 - Prima facie case not in favour of assessee - Assessee directed to make a pre deposit - stay granted partly.
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