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2014 (11) TMI 329 - CESTAT BANGALORECENVAT Credit - Scope of input services - Business Auxiliary Service - availment of credit on input services by "Associate Enterprises" - Held that:- Appellant availed credit based on documents issued by M/s Grind Well Norton Ltd. only and the necessary details required are available therein. It is not the case of the department that the appellant has not paid service tax at all. It is also not the case of the department that the appellant has not received service or utilized the same. Further, it is also seen that on the very same issue for a different period, the Commissioner (Appeals) had allowed the benefit and the department had filed an appeal. In this case, the credit availed is during the period from September 2008 to April 2010 and the show-cause notice was issued on 7.9.2010. Therefore, substantial portion of the demand is also time-barred. this is a fit case for granting waiver of pre-deposit. - stay granted.
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