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    <description>Waiver of pre-deposit and stay of recovery were granted pending appeal after the Tribunal found a prima facie case on the availability of abatement under Notification No. 12/03-S.T. The demand had been confirmed on the basis that the materials were consumed and not sold, but the invoices separately reflected material cost and service charges, and sales tax had been paid on the material value. Relying on a prior Tribunal order on similar facts, the interim relief was allowed.</description>
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