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2013 (12) TMI 1219 - CESTAT MUMBAIWaiver of pre deposit - Demand of service tax - Job work - Held that:- activity undertaken by the applicants is of job-work following the procedure under Rule 4(5)(a) of the Cenvat Credit Rules, 2004. Therefore, the provisions of Service Tax are not applicable to the facts of this case. The applicants are having a good case on limitation also - Stay granted.
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