2014 (12) TMI 421

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....espondent : Shri Amresh Jain, DR ORDER PER: R.K. Singh; The appellants have filed the stay application along with appeal No. ST/56237/2013-CU[DB] against Order-in-Original No. 21-24/SA/CCE/ST/2012 dated 29.11.2012 in terms of which Cenvat credit amount of Rs. 5,56,16,995/- has been denied and ordered to be recovered along with interest and mandatory equal penalty. 2. The facts, briefly....

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.... January 2008 to March 2008 Rs.35,20,798/- Rs.9,00,281/-   C.No. DL-II/ST/R-XX/IAR/Vodafone/13/2008/24 Dated 21.10.2010 April 2009 to March 2010 Rs.30,811/- Rs.1,65,880   C.No. DL-II/ST/R-xx/IAR/Vodafone/13/2008/1150 Dated 09.09.2011 April 2010 to March 2011 Rs.7,004/- Rs.16,76,522/-   Total   Rs.4,37,26,268/- Rs.1,13,90,700/- ....

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....ted by CESTAT vide order No. ST/881/2011 dated 03.01.2012. In the case of BSNL Vs. CCE Panchkula too vide order No. ST/641-642/2011 dated 30.09.2011 CESTAT granted similar waiver. In the case of Bharti Airtel Ltd. V. CST, Delhi also, vide Stay order No. So/ST/S/719-20/2012-CU[DB] dated 26.06.2012, Cestat granted full waiver. 3. Ld. AR while conceding that full waiver has been granted in several....

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....4. We have considered the submissions of both the parties. As regards the credit amount of Rs. 4,37,26,268/- we observe that the appellants have referred to several judgments mentioned above in support of full waiver from pre-deposit and the Ld. AR fairly conceded this point. As regards the impugned Cenvat Credit of Rs. 1,13,90,700/- relating to input services the appellants have referred to sever....