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    <title>2010 (2) TMI 363 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the waiver of pre-deposit for the appellant concerning Service Tax, Education Cess, interest, and penalty under the Finance Act. The issue centered on the appellant&#039;s eligibility to claim service tax credit on outward freight charges for &#039;Goods Transport Agency&#039; services, with conflicting judgments on the matter. Despite a stay on a Larger Bench decision by the High Court, the Tribunal found a prima facie case for granting the waiver, leading to the approval of the application and the stay of recovery pending appeal disposal.</description>
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      <title>2010 (2) TMI 363 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=77548</link>
      <description>The Tribunal allowed the waiver of pre-deposit for the appellant concerning Service Tax, Education Cess, interest, and penalty under the Finance Act. The issue centered on the appellant&#039;s eligibility to claim service tax credit on outward freight charges for &#039;Goods Transport Agency&#039; services, with conflicting judgments on the matter. Despite a stay on a Larger Bench decision by the High Court, the Tribunal found a prima facie case for granting the waiver, leading to the approval of the application and the stay of recovery pending appeal disposal.</description>
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