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2015 (8) TMI 815 - AT - Service TaxWaiver of pre deposit - Denial of CENVAT Credit - Capital goods - exemption under Notification No.25/2007-ST, dt.22.05.2007 - Held that:- with respect to CENVAT Credit of inputs, used in the making of a civil structure for providing an output service, credit has been held to be admissible as per decision of Andhra Pradesh High Court in the case of CCE Vishakhapatnam-II Vs Sai Sahmita Storages (P) Ltd (2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT) - appellant has made out a prima facie good case for complete waiver of the confirmed dues and penalties. Accordingly, it is ordered that there will be a stay on recoveries of the amounts and penalties till the disposal of these appeals. - Stay granted.
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