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    <title>2014 (1) TMI 358 - CESTAT AHMEDABAD</title>
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    <description>Cenvat credit on security services was treated as prima facie available where the appellant had paid the invoiced charges and the invoices showed service tax charged to it. The service provider&#039;s failure to deposit the tax with the Government was not considered a ground, at the interim stage, to deny the appellant credit or to refuse relief. On that basis, a prima facie case was found for waiver of pre-deposit and for stay of recovery pending disposal of the appeal.</description>
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      <description>Cenvat credit on security services was treated as prima facie available where the appellant had paid the invoiced charges and the invoices showed service tax charged to it. The service provider&#039;s failure to deposit the tax with the Government was not considered a ground, at the interim stage, to deny the appellant credit or to refuse relief. On that basis, a prima facie case was found for waiver of pre-deposit and for stay of recovery pending disposal of the appeal.</description>
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