9911796707
TMI Blog2013 (11) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... CCL Products (India) Ltd. [2009 (3) TMI 136 - CESTAT, BANGALORE ]- CHA services received at the port as input services as also courier service is an input service - the appellant has made out a prima facie case for the waiver of pre-deposit of the amounts – stay granted. - Appeal No.E/11197/13 - - - Dated:- 17-6-2013 - Mr. M.V. Ravindran, J. For the Respondent: Shri K.J. Kinariwala, A.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence the stay petition is take up for disposal in the absence of any representation from the assessee. 4. Heard the ld. D.R. 5. As correctly pointed out by the ld. D.R., the issue involved in this case is regarding the charge of wrong availment of cenvat credit on the appellant of the service tax paid on CHA services and foreign courier services. It is the claim of the department that these se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ma facie case for the waiver of pre-deposit of the amounts involved. All the legal points taken by the ld. D.R. can be considered at the time of final disposal of appeals. 7. Accordingly, application for the waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of appeal. (Dictated and pronounced in the Court) - - TaxTMI - TMITax - Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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