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2014 (1) TMI 1375

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..... facie case for waiver of pre-deposit of entire amount of tax, interest and penalties. Accordingly, pre-deposit of tax along with interest and penalties is waived and its recovery is stayed during pendency of the appeal - Following decision of Sterlite Industries (I) Ltd. Vs Commissioner [2004 (12) TMI 108 - CESTAT, MUMBAI] - Stay granted. - ST/652/2010 - - - Dated:- 1-4-2013 - Shri. Pradip Kuma .....

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..... LB). He also submits that there are series of decisions of Tribunal in their favour. 5. The Ld. AR reiterates the findings of the Commissioner (Appeals). He submits that they are not eligible to avail the credit on GTA service for the outward transport. He also submits that they are job worker and therefore they are not eligible to take credit. 6. Prima facie, I find that, in a series of decis .....

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