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2013 (11) TMI 1257 - CESTAT KOLKATAWaiver of CENVAT Credit - Availment of CENVAT Credit on the Service Tax paid on various input services used in the maintenance of capital goods - Held that:- Applicant had availed CENVAT Credit at their Jamuria Unit contrary to the procedures laid down under the CENVAT Credit Rules, 2004. In these circumstances, we direct the Applicant to deposit 25% of the CENVAT Credit of Rs.62,50,685/- within 8 weeks from today and report compliance on 05.08.2013. On deposit of the said amount, the balance dues adjudged would stand waived and its recovery stayed during pendency of the Appeal - Prima facie case not in favour of assessee - Stay granted partly.
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