2013 (12) TMI 1128

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.... This application filed by the appellant seeks waiver of pre-deposit and stay of recovery against denial of CENVAT credit of Rs.1,78,430/- on 'garden maintenance service for the period from October 2005 to December 2009. On a perusal of the records and hearing both sides, we have found prima facie case for the appellant inasmuch as (a) the appellant could not have run their industrial plant wi....