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2013 (12) TMI 1331 - AT - Service TaxStay application - Service tax payable on the service of unloading of coal from the ship to the hoppers kept on the port-docks - Held that:- Since at some stage the applicant was taking Cenvat credit on the input services it would prima facie appear that the impugned services availed by them is input service for applicant rather than a reimbursable expense. A final view in the matter can be taken during final hearing of the matter. What we find is that the service tax demand confirmed is Rs.5,78,92,139/- against the applicant. According to the applicant, they are eligible for credit of about Rs.5,74,12,309/- not yet utilized. So, we direct the applicant to deposit the entire amount of service tax demanded which can be very easily complied with because according to her own submission they have credit of Rs.5,74,12,309/- as input service credit. The principle is accepted by the impugned order though quantum is not verified. If there is any dispute in the figure, this can be reviewed at the time of reporting compliance - Prima facie case not in favour of assessee - Stay granted partly.
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