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    <title>2014 (12) TMI 281 - CESTAT BANGALORE</title>
    <link>https://www.taxtmi.com/caselaws?id=253937</link>
    <description>The Tribunal denied the appellant&#039;s request for waiver of pre-deposit and stay of recovery regarding duty and penalty arising from the denial of Cenvat credit on transmission towers and prefabricated buildings. The Tribunal held that the towers and buildings did not qualify as &#039;goods&#039; for Cenvat credit purposes. The plea of bona fide belief was rejected due to untimely raising and inconsistency with legal provisions. The appellant was directed to pre-deposit a specified amount within a set timeframe to avail waiver of pre-deposit and stay of recovery for penalty and tax dues.</description>
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    <pubDate>Tue, 24 Jan 2012 00:00:00 +0530</pubDate>
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      <title>2014 (12) TMI 281 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=253937</link>
      <description>The Tribunal denied the appellant&#039;s request for waiver of pre-deposit and stay of recovery regarding duty and penalty arising from the denial of Cenvat credit on transmission towers and prefabricated buildings. The Tribunal held that the towers and buildings did not qualify as &#039;goods&#039; for Cenvat credit purposes. The plea of bona fide belief was rejected due to untimely raising and inconsistency with legal provisions. The appellant was directed to pre-deposit a specified amount within a set timeframe to avail waiver of pre-deposit and stay of recovery for penalty and tax dues.</description>
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      <pubDate>Tue, 24 Jan 2012 00:00:00 +0530</pubDate>
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