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2013 (11) TMI 796 - CESTAT AHMEDABADEligibility to cenvat credit - Service tax on garden services and repairs and maintenance services of the sewage plant – Scope of Input Services under Rule 2 (I) of Cenvat credit Rules,2004 - Waiver of Pre-deposit – Held that:- The assessee is claiming cenvat credit in relation to the manufacturing of their final product - the issue is being contested on merits - the amount reversed by the appellant is enough to hear and dispose the appeal - application for the waiver of the pre-deposit of the balance allowed till the disposal – Stay granted.
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