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    <title>2010 (2) TMI 346 - CESTAT, BANGALORE</title>
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    <description>The Tribunal granted the waiver of pre-deposit and stayed the recovery of interest amount against M/s Rain CII Carbon (India) Ltd. in a service tax case involving the utilization of Cenvat credit for GTA service. The decision was made after considering conflicting interpretations of the Cenvat Credit Rules by different Tribunal decisions, ultimately favoring the appellant and allowing them to proceed with the appeal without making the pre-deposit payment or facing immediate recovery of the interest amount.</description>
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