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    <title>2014 (1) TMI 1160 - CESTAT BANGALORE</title>
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    <description>The Tribunal denied the appellant&#039;s claim for CENVAT credit on GTA service for outward transportation of final products, citing the definition of &#039;input service&#039; under the CENVAT Credit Rules. Lack of evidence and failure to establish a prima facie case led to the directive for the appellant to pre-deposit 50% of the duty amount within six weeks, with potential waiver and stay on penalties and remaining credit, subject to conditions.</description>
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      <description>The Tribunal denied the appellant&#039;s claim for CENVAT credit on GTA service for outward transportation of final products, citing the definition of &#039;input service&#039; under the CENVAT Credit Rules. Lack of evidence and failure to establish a prima facie case led to the directive for the appellant to pre-deposit 50% of the duty amount within six weeks, with potential waiver and stay on penalties and remaining credit, subject to conditions.</description>
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