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2014 (5) TMI 489 - AT - Central ExciseWaiver of pre deposit - CENVAT Credit - GTA Service - Held that:- cenvat credit on input services, namely, GTA services, could be eligible only in such cases, where the goods were delivered upto to the place of removal. Prima-facie, we find that the said case is applicable to the facts of the present case. Accordingly, considering that the amount of Rs.13.00 lakhs has already been paid during the course of adjudication by the Applicant, we direct the Applicant to deposit Rs.4.00 lakhs (Rupees four lakhs only) within a period of eight weeks - Conditional stay granted.
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