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2014 (2) TMI 199 - CESTAT KOLKATAWaiver of pre-deposit of service tax - Availment of CENVAT Credit - Recovery of proportionate cenvat credit of GTA services involved on these iron ore fine and coal fine - Held that:- Revenue claims that since the iron ores were sold as such without being used in the manufacture of products, proportionately the cenvat credit availed on GTA services for bringing iron ore to the factory were required to be reversed under Rule 3 (5) of Cenvat Credit Rules, 2004 - applicants are able to make out a prima-facie case for total waiver of duty and penalty, hence, pre-deposit of all dues adjudged is waived and its recovery stayed during pendency of the appeal - Following decisions of Commr. of Central Ex., Chandigarh I Vs. Punjab Steels [2010 (7) TMI 252 - PUNJAB AND HARYANA HIGH COURT] and Chitrakoot Steel & Power Pvt. Ltd. Vs. Commr. of Central Excise, Chennai [2007 (11) TMI 135 - CESTAT, CHENNAI] - Stay granted.
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