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2014 (1) TMI 1376 - CESTAT AHMEDABADDenial of cenvat credit – Rent-a-cab Service – Waiver of Pre-deposit - Cabs used by the employees as well as their family members for unofficial work - Held that:- The trips made by the rent-a-cab service provider for unofficial work, prima facie, would not be eligible for availment of Cenvat credit under the provisions of Cenvat Credit Rules, 2004 - the entire issue needs to be gone into detail – Thus, the appellant is directed to deposit an amount of Rupees one lakh as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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