2010 (3) TMI 492

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..... facie case in favour of assessee thus waived the pre deposit. - E/474 OF 2009 - S/35/WZB/2010/EB/C-II - Dated:- 5-3-2010 - P.G. CHACKO, JUDICIAL MEMBER AND P. KARTHIKEYAN, TECHNICAL MEMBER V. Sridharan for the Appellant. J. Singh for the Respondent. ORDER P.G. Chacko, Judicial Member - After examining the records and hearing both sides, we note that the lower authorities have .....

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..... DR has made an endeavour to oppose waiver and stay on the strength of Alstom Projects India Ltd. v. CCE [2009] 19 STT 149 (Chennai - CESTAT) wherein the assessee was held not entitled to treat GTA service as output service, considering the relevant provisions of the CENVAT Credit Rules, 2004. In the instant case, the assessee considered GTA service as 'input service' and took Cenvat Credit thereo .....

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