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2014 (5) TMI 763 - CESTAT BANGALOREWaiver of pre-deposit of duty - CENVAT Credit - inputs - activity of construction of the plant - applicant relied upon the Board Circular dated 29-4-2011 wherein it has been clarified that credit in respect of services received before 1-4-2011 is available. - Held that:- Applicant vide a communication referred to above informed the Revenue regarding completion of the Unit and regarding clearance of clinker in the month of March 2011. Therefore in view of the Board Circular, the applicant has a strong prima facie case for complete waiver of pre-deposit of the dues. Accordingly, the pre-deposit of the dues is waived and recovery stayed till the disposal of the appeal. - Stay granted.
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