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2015 (10) TMI 1797 - AT - Central ExciseDenial of CENVAT Credit - Trading activity - Held that:- appellants have a strong case on limitation. This is because, if the appellants could have been aware of the decision of the Tribunal contradicting the Commissioners view, we have to hold that the Commissioner (Appeals) also could have been aware of the Tribunals decision. The very fact that an officer at the level of Commissioner in the department could take a view that credit is admissible, it would be difficult to take a view that such availment of Cenvat credit by the assessee has to be held as wrong availment with intention to evade payment of service tax. In view of above discussions, requirement of pre-deposit is waived treating the amount already deposited as sufficient for the purpose of hearing the appeal and stay against recovery is granted during pendency of the appeal. - Stay granted.
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