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2013 (9) TMI 626

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..... ver of predeposit and stay of recovery was allowed. Demand related to insufficient information on input invoices/payment not made for services - there was factual dispute on denial of the credit - Held that:- Some of the input services like loan for corporate, commission paid for purchase of land, consultancy for corporate, collection charges would apparently prima facie establish that services .....

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..... in their own case by Stay Order No.402032013 to 402072013 dt. 16.1.2013 granted unconditional stay. The relevant portion of the cited stay order is reproduced herein below:- "4. The learned Authorized Representative submits that the Tribunal in the case of M/s. Bharti Airtel Ltd. Vs CCE Pune - 2012 (4) TMI 362 CESTAT, Mumbai decided the issue against the assessee and therefore the applicants .....

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..... to continue till further orders. The Ld. AR submits that the order dt. 28.3.12 is temporary interim order, pending admission, which has no force for granting stay in this present appeal. "5. After hearing both the sides and on perusal of records, we find that the Hon'ble Bombay High Court while directing the Tribunal to decide the appeal without any pre-deposit as reported in 2011 (21) STR J7 .....

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..... waiver of predeposit and stay of recovery of dues till pendency of the appeals." Accordingly, the amount in respect of towers and shelters involving an amount of Rs.20,30,08,203/- is required to be waived. In view of the judgement of the Hon'ble Bombay High Court as stated above, the waiver of predeposit and stay of recovery is allowed in respect of this head. 4. The other demand of Rs.58.60 .....

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..... of the input services, namely, loan for corporate (Rs.12,22,623/-), commission paid for purchase of land (Rs.12,65,746), consultancy for corporate (Rs.5,07,744/-), collection charges (Rs.41,09,145/-) would apparently prima facie establish that services rendered were in relation to their business. The other issues would be looked into at the time of the appeal hearing. Accordingly, in view of the .....

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