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2014 (8) TMI 266 - AT - Service TaxWaiver of pre deposit - Authorised Service Station and Repairs Service - reimbursement received in the course of rendering service - Held that:- There are Credit Notes issue by M/s. Tata Motors for cost of the goods and the contents of such Credit Notes are not disputed. That being the case, prima facie, the applicant is eligible for exemption under Notification No.12/2003-ST and, therefore, we grant waiver of pre-deposit of dues arising from the impugned order for the purpose of admission of the appeal and there shall be stay on collection of such dues during the pendency of the appeal - Following decision of assessee's own previous case [2014 (1) TMI 455 - CESTAT CHENNAI] - Stay granted.
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