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2013 (11) TMI 916 - CESTAT KOLKATACENVAT Credit - Waiver of pre deposit - Outdoor and catering services - Held that:- Applicant had rendered Outdoor Catering Services and Business Auxiliary Services to M/s Tata Cummins. Prima facie, I find that the Applicant had availed the CENVAT Credit of the Service Tax paid on the input services rendered by M/s. Pankaj Industries, which related to service of marketing of the projects in Tata Steel, Jamshedpur. I agree with the contention of the ld. AR for the Revenue that prima facie, there is no nexus between the services rendered by M/s. Pankaj Industries to M/s. Tata Steel Ltd. and the output services, i.e.Outdoor Catering Services provided by the Applicant to M/s. Tata Cummins Ltd. - Prima facie case not in favour of assessee - Stay granted partly.
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