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    <title>2014 (2) TMI 871 - CESTAT KOLKATA</title>
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    <description>Input tax credit on fixed facility charges paid to a gas supplier for installation and operation of a facilitation centre was treated as prima facie disallowable for purposes of interim relief. On the assessee&#039;s request, CESTAT Kolkata waived the pre-deposit in full and stayed further proceedings under the adjudication order pending disposal of the appeal. The matter therefore remained open for final determination in appeal, with no immediate recovery action required during the stay period.</description>
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      <description>Input tax credit on fixed facility charges paid to a gas supplier for installation and operation of a facilitation centre was treated as prima facie disallowable for purposes of interim relief. On the assessee&#039;s request, CESTAT Kolkata waived the pre-deposit in full and stayed further proceedings under the adjudication order pending disposal of the appeal. The matter therefore remained open for final determination in appeal, with no immediate recovery action required during the stay period.</description>
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