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2015 (9) TMI 1333 - AT - Service TaxWaiver of pre deposit - CENVAT Credit - credit on the basis of supplementary invoices for payment of service tax - revenue contended that since service provider has paid the service tax on account of non-levy or non-payment or short payment or short levy of service tax by the reason to fraud, collusion, wilful mis-statement or suppression of facts or contravention of any provisions of the Finance Act, 1944 Held that:- CENVAT Credit of service tax paid by the service providers is sought to be denied to the appellant by invoking clause (bb) of Rule 9 (1) of the CENVAT Credit Rules, 2004. - neither the show cause notice while making this allegation, gives details of the show cause notices issued to the service providers and of the adjudication order confirming service tax demands under proviso to section 73 (1) against them nor such documents had been provided to the appellant. Even the order-in-original besides repeating the allegations contained in para 4 of the show cause notice does not give any details. On the other hand, the appellant have made inquiries with certain service providers which have been placed on record which indicate to the contrary. - appellant have strong prima facie case in their favour, and hence, the requirement of pre-deposit of CENVAT Credit, demand, interest and penalty is waived for hearing of the appeal and recovery thereof is stayed. - Stay granted.
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