2013 (8) TMI 202

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..... on CHA services used for the export of goods – Waived pre-deposit – Decided in favor of Assessee. - Appeal No. E/10952/2013 - - - Dated:- 29-5-2013 - Mr. M.V. Ravindran, J. For the Appellant: Shri Vipul Khandar, Chartered Accountant For the Respondent : Shri P.N. Sarvaiya, Astt. Commissioner (A.R.) ORDER Per: M.V. Ravindran: When this Stay Petition was called, none appeared .....

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..... for availment of CENVAT Credit. Lower authorities have also demanded interest. 5. On careful perusal of the records, I find that the issue, prima facie, now settled in favour of the assessee in various decisions of the Tribunal, and one of which is in the case of Adani Pharmachem Pvt. Ltd. 2008 (232) ELT 804 (Tri-Ahmd). In my view, the appellants have made out a prima facie case for waiver of p .....

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