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2014 (1) TMI 1374 - CESTAT AHMEDABADWaiver of pre deposit - Availment of CENVAT Credit - Cenvat credit taken more than the Service tax actually paid - Held that:- appellant has not been bale to produce any evidence that they had paid the tax only on the amounts received. I find that if the department has to make out an offence case against the appellant, it is the responsibility of the department to show that appellant had received the amount but did not pay the Service tax by exercising powers available under the statute. If that has not been done, appellant is entitled to claim that he has paid the tax correctly. In the absence of any evidence to show that appellant has not paid the tax on the-amount received and in the absence of specific allegation in the show cause notice or in the findings of the lower authorities, I find that appellant has made out a prima facie case for complete waiver. Accordingly, the requirement of pre-deposit of the dues is waived and stay against recovery is granted during the pendency of appeal - Stay granted.
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