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    <title>2014 (4) TMI 1037 - CESTAT CHENNAI</title>
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    <description>The Tribunal granted waiver of pre-deposit of dues for admission of appeals and stayed the collection of such dues during the appeal process. The decision aimed to maintain parity among parties involved in similar situations regarding the eligibility of Cenvat credit for goods used in the construction of communication towers. The Tribunal differentiated between tangible excisable products and intangible output services, ultimately deciding to grant the waiver based on the lack of requirement for pre-deposit by other companies providing similar services in appeal hearings on the same issue.</description>
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    <pubDate>Wed, 09 Oct 2013 00:00:00 +0530</pubDate>
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      <description>The Tribunal granted waiver of pre-deposit of dues for admission of appeals and stayed the collection of such dues during the appeal process. The decision aimed to maintain parity among parties involved in similar situations regarding the eligibility of Cenvat credit for goods used in the construction of communication towers. The Tribunal differentiated between tangible excisable products and intangible output services, ultimately deciding to grant the waiver based on the lack of requirement for pre-deposit by other companies providing similar services in appeal hearings on the same issue.</description>
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      <pubDate>Wed, 09 Oct 2013 00:00:00 +0530</pubDate>
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