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2014 (12) TMI 369 - AT - Central ExciseCENVAT credit - place of removal - services are post-manufacturing activity - Board vide Letter F. No. 345/1/2008-TRU dated 27.6.2008 - Held that:- Board has clarified that input service credit is eligible in respect of payment of service tax under Section 66A. It appears that the said circular was not placed in the case of PMP Auto Components (P) Ltd. (2012 (6) TMI 529 - CESTAT, MUMBAI). We also find force in the submission of the learned counsel regarding the limitation. it is noted that the Hon’ble Bombay High Court in the case of Alumayer India Pvt. Ltd. (2014 (2) TMI 356 - BOMBAY HIGH COURT) observed that when the position in law has been settled only as a result of decision of Larger Bench, it cannot be postulated that there was necessarily a suppression on the part of the assessee merely on the basis that the assessee had not applied for a licence and has not paid the duty. The Hon’ble Bombay High Court waived the predeposit and remanded the matter to the Tribunal for final hearing without requiring the appellants to deposit the duty. - Applicant has made out a strong prima facie case for waiver of predeposit of entire amount of dues. Accordingly, we grant waiver of predeposit of entire amounts of dues and stay its recovery during the pendency of the appeal - Stay grated.
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