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    <title>2014 (3) TMI 555 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dispensed with the condition of pre-deposit of confirmed duty amounting to Rs.2,57,84,712/- for the period January 2006 to December 2009 due to the denial of Cenvat credit on service tax paid on GTA services. The judgment differentiated between FOR sales and other sales based on endorsements on invoices, highlighting the appellant&#039;s responsibility cessation. Despite contractual agreements, the sales were not deemed FOR basis. Considering the appellant&#039;s financial stability, an amount of duty was directed to be deposited within a specified period, with conditions for waiver of the balance duty and penalty, pending appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=245102</link>
      <description>The Tribunal dispensed with the condition of pre-deposit of confirmed duty amounting to Rs.2,57,84,712/- for the period January 2006 to December 2009 due to the denial of Cenvat credit on service tax paid on GTA services. The judgment differentiated between FOR sales and other sales based on endorsements on invoices, highlighting the appellant&#039;s responsibility cessation. Despite contractual agreements, the sales were not deemed FOR basis. Considering the appellant&#039;s financial stability, an amount of duty was directed to be deposited within a specified period, with conditions for waiver of the balance duty and penalty, pending appeal.</description>
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