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    <title>2014 (3) TMI 516 - CESTAT BANGALORE</title>
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    <description>The Tribunal denied the appellant&#039;s stay application for waiver and stay of CENVAT credit and penalties due to the lack of integral connection between the services used for residential colony maintenance and the manufacturing business. The appellant failed to establish a prima facie case on the ground of limitation and provide adequate proof of financial hardships. The Tribunal directed the appellant to predeposit the total CENVAT credit amount and comply within a specified timeframe, with waiver and stay of penalties subject to compliance.</description>
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      <description>The Tribunal denied the appellant&#039;s stay application for waiver and stay of CENVAT credit and penalties due to the lack of integral connection between the services used for residential colony maintenance and the manufacturing business. The appellant failed to establish a prima facie case on the ground of limitation and provide adequate proof of financial hardships. The Tribunal directed the appellant to predeposit the total CENVAT credit amount and comply within a specified timeframe, with waiver and stay of penalties subject to compliance.</description>
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