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    <title>2012 (5) TMI 491 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal granted a total waiver of tax, interest, and penalty in an application for waiver of pre-deposit concerning the denial of utilizing Cenvat credit for service tax on Goods Transport Agency. The Tribunal remanded the matter for fresh consideration by the Commissioner (Appeals) without requiring any pre-deposit, emphasizing fairness and due process in adjudication. The stay petition was allowed, and the appeal was disposed of by remand, ensuring a thorough review of the appeal&#039;s merits and providing an opportunity for the appellant to be heard.</description>
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    <pubDate>Mon, 11 Jul 2011 00:00:00 +0530</pubDate>
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      <title>2012 (5) TMI 491 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=213655</link>
      <description>The Tribunal granted a total waiver of tax, interest, and penalty in an application for waiver of pre-deposit concerning the denial of utilizing Cenvat credit for service tax on Goods Transport Agency. The Tribunal remanded the matter for fresh consideration by the Commissioner (Appeals) without requiring any pre-deposit, emphasizing fairness and due process in adjudication. The stay petition was allowed, and the appeal was disposed of by remand, ensuring a thorough review of the appeal&#039;s merits and providing an opportunity for the appellant to be heard.</description>
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      <pubDate>Mon, 11 Jul 2011 00:00:00 +0530</pubDate>
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