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    <title>2014 (1) TMI 578 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal granted the appellant&#039;s request for waiver of pre-deposit of duty amount, interest, and penalty due to ineligible Cenvat credit on invoices issued in the name of the head office. The Tribunal found that the lower authorities had overlooked crucial points in favor of the appellant, including that services were mainly received at the manufacturing unit where payments were made. Relying on legal precedents, the Tribunal allowed the waiver and ordered a stay of recovery until the appeals were resolved, emphasizing the appellant&#039;s strong prima facie case and the rectifiability of the mistakes made.</description>
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    <pubDate>Tue, 02 Apr 2013 00:00:00 +0530</pubDate>
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      <title>2014 (1) TMI 578 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=242357</link>
      <description>The Tribunal granted the appellant&#039;s request for waiver of pre-deposit of duty amount, interest, and penalty due to ineligible Cenvat credit on invoices issued in the name of the head office. The Tribunal found that the lower authorities had overlooked crucial points in favor of the appellant, including that services were mainly received at the manufacturing unit where payments were made. Relying on legal precedents, the Tribunal allowed the waiver and ordered a stay of recovery until the appeals were resolved, emphasizing the appellant&#039;s strong prima facie case and the rectifiability of the mistakes made.</description>
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