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TMI Blog2014 (2) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... he waiver of pre-deposit of duty of Rs.20,25,408/-, along with interest and equivalent amount of penalty. 2. The above said amounts have been confirmed by the adjudicating authority along with interest and penalties have been imposed which have been upheld by the first appellate authority on the ground that the appellant is not eligible to avail cenvat credit of input services rendered by the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalties imposed. It is his submission that the issue is now squarely covered by the judgment of Hon'ble High Court of Bombay in the case of Deepak Fertilizers and Petrochemicals Corporation Ltd. 2013-VIL-25-BOM-ST and produces the copy of the said judgment. 4. Ld. D.R. on the other hand would submit that the appellant has paid the entire amount of the service tax and the attachment has been or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f till the disposal of appeal. Since the lower authorities have detained machinery vide detention memo and panchanama dated 8.3.13, we find that the said detention memo needs to be set aside as we have held that the appellant has made out a case for the waiver of pre-deposit of interest and penalties. The detention memo is set aside and lower authorities are directed to withdraw the detention memo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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