2014 (1) TMI 451

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.... Appellant. Shri R. Srova, JDR, for the Respondent. ORDER The prayer in the application is to dispense with the condition of pre-deposit of Service Tax demand of Rs. 4,50,345/- (Rupees Four Lakhs Fifty Thousands Three Hundred and Forty Five Only) and penalty of identical amount confirmed against and imposed upon the applicant-appellant, on the findings that MODVAT Credit of Service Tax paid by ....

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.... in that case, did not accept the same and by taking note of Hon'ble Bombay High Court's judgment in the case of Coca Cola India Pvt. Ltd. as reported in 2009 (15) S.T.R 657 (Bom.) = 2009 (242) E.L.T. 168 (Bom.), held that inasmuch as the applicant satisfies the condition of service, the benefit of the credit of Service Tax paid by C & F agent has to be extended to the assessee. He submits that sa....