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2014 (2) TMI 856 - AT - Service TaxDenial of cenvat credit - Credit taken of service tax and education cesses paid on sales commission paid - Waiver of pre-deposit – Held that:- Following CCE, Ahmedabad-II Vs. M/s. Cadila Healthcare Ltd. [2013 (1) TMI 304 - GUJARAT HIGH COURT] - the services rendered by a commission agent would not fall within the ambit of the expression activities relating to business and consequently CENVAT credit would not be admissible on the commission paid to such commission agent - the appellant has not made out prima facie case on merits - the factum of having taken CENVAT credit on sales promotion was suppressed by the appellant willfully with an intention to avail CENVAT credit irregularly - They might have filed returns periodically but those returns did not disclose the above material fact to the department - The plea of bona fide belief has not been substantiated - the appellant has not made out prima facie case in their favour – the appellant directed to pre-deposit an amount of Rupees Ten lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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