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2014 (1) TMI 504 - CESTAT NEW DELHIWaiver of pre-deposit of duty - Imposition of penalty - Availment of CENVAT Credit - Availment of services from foreign commission agent - Held that:- Period involved in the present appeal is from January, 2008 to March, 2008 and the said rules were brought into existence with effect from 19-4-2006. The judgment of Punjab & Haryana High Court in the case of Nahar Spinning Mills is prior to 19-4-2006, when the service recipient was given an artificial status of service provider by deeming fiction of law. The said deeming provision stands withdrawn from 19-4-2006. As such, I find that the appellants do not have any prima facie case so as to allow the stay petition - Conditional stay granted.
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