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2015 (3) TMI 74 - AT - Central ExciseWaiver of predeposit - Availment of ineligible credit - Held that:- Applicant is a manufacturer of computers and they are paying central excise duty and are availing CENVAT credit on inputs and input services. I find that the Tribunal in the case of KPMG (supra) has held that ‘input service’ is wide and the scope is enlarged. Applicant has made out a prima facie case for waiver of predeposit of entire dues. Accordingly, predeposit of duty along with interest and penalty are waived and recovery thereof stayed during the pendency of the appeal - Stay granted.
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