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    <title>2013 (11) TMI 451 - CESTAT NEW DELHI</title>
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    <description>A dispute over alleged irregular availment of Cenvat credit on input services for taxable and exempted output services turned on the absence of separate accounts and the applicability of Rule 6(3) of the Cenvat Credit Rules, 2004, alongside recovery under Rule 14 read with Section 75 of the Finance Act. In the pending appeal, interim protection against recovery was not granted unconditionally; waiver of pre-deposit and stay of further proceedings were made subject to deposit of 80% of the Cenvat credit amount ordered to be recovered, together with corresponding interest.</description>
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      <link>https://www.taxtmi.com/caselaws?id=239274</link>
      <description>A dispute over alleged irregular availment of Cenvat credit on input services for taxable and exempted output services turned on the absence of separate accounts and the applicability of Rule 6(3) of the Cenvat Credit Rules, 2004, alongside recovery under Rule 14 read with Section 75 of the Finance Act. In the pending appeal, interim protection against recovery was not granted unconditionally; waiver of pre-deposit and stay of further proceedings were made subject to deposit of 80% of the Cenvat credit amount ordered to be recovered, together with corresponding interest.</description>
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