2014 (5) TMI 422

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..... vailable after 01-04-2011. Therefore, we grant waiver of pre-deposit of dues arising from the impugned order for admission of appeal. Further, there shall be stay on collection of such dues during pendency of the appeal - Stay granted. - E/41509/2013 - MISC ORDER No.42618/2013 - Dated:- 31-10-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant : Shri Raghavan Ramabhadran, Adv .....

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..... as of the view that they could avail only proportionate credit attributable to dutiable goods as per the new provisions of Rule 6(3A) of Cenvat Credit Rules, 2004. Based on such reasoning, a show cause notice was issued and a demand for Rs.88,84,632/-, out of the total credit of Rs.93,03,280/- taken, has been confirmed. Aggrieved by the order, applicant has filed appeal along with stay petition be .....

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..... rovisions of Cenvat Credit Rules as it existed on the date on which credit was taken should apply. Further she argues that clarification issued by CBEC is in respect of rent-a-cab services where credit was available prior to 01-04-11 but credit was not available after 01-04-11. In this case, the situation is about eligibility of total credit or partial credit. She therefore submits that impugned o .....

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