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2013 (12) TMI 1081 - CESTAT KOLKATAAssessee not registered as input service distributor Invoices raised and the services used at different units - Waiver of Pre-deposit Held that:- Prima-facie, the cenvat credit has not been availed correctly as per the procedure laid down under the Cenvat Credit Rules, 2004 - the applicant directed to deposit Rupees thirteen lakhs as pre-deposit upon such submission rest of the duty to be stayed till the disposal Partial stay granted.
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