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2014 (1) TMI 252 - CESTAT NEW DELHIWaiver of pre deposit - Availment of CENVAT Credit - Reverse charge mechanism - Applicability of sub-rule (5) of Rule 3 of Cenvat Credit Rules, 2004 - Held that:- inputs necessary for providing output service can be removed from the factory without reversing the credit taken on the inputs - appropriate provision in this case is sub-rule (5) of Rule 3 of Cenvat Credit Rules, 2004. There is no dispute that input in question was required for providing output service on which the appellants were paying Service Tax - Stay granted.
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