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2010 (2) TMI 367 - AT - Service TaxGTA service- Cenvat Credit- The issue involved in this case is regarding confirmation of demand of reversal of Cenvat credit availed by the applicant on the service tax paid on input services like GTA Services. The adjudicating authority after considering the submissions made by the applicant before him came to the conclusion that the appellant being a manufacturer/producer of iron ore, which is exempted from payment of duty, is not eligible to avail Cenvat credit on the input services as per the provisions of Rule 6(1) of Cenvat Credit Rules. Held that- in the light of the decision of Repro India Ltd. v. UOI 2009 -TMI - 33282 - BOMBAY HIGH COURT, covers the issue in favour of the appellant. Thus, the appellant has made out a prima facie case for the waiver of pre-deposit of the amounts adjudged by the adjudicating authority. Hence the stay application filed by the appellant is allowed and recovery of the amounts is stayed till the disposal of the appeal.
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