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TMI Blog2014 (9) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Cenvat Credit Rules in view of the earlier adjudication order dated 31.3.2011. The applicant has made out a case for waiver of pre-deposit of the dues. In the facts and circumstances of this case, the pre-deposit of the dues is waived and recovery thereof stayed for hearing of the appeals - Stay granted. - ST/86069 & 86070/14 - - - Dated:- 9-6-2014 - S S Kang And P S Pruthi, JJ. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is that for the earlier period the demand was made on the same ground and the adjudicating authority vide order dated 31.3.2011 granted benefit of Option (ii) of Rule 6 (3) of the Cenvat Credit Rules even the applicant had not followed the procedure prescribed under Rule 6 (3A) of the Cenvat Credit Rules. The contention of the applicant is that after passing of the adjudication order the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31.3.2011 taken a lenient view and allowed the benefit of the provisions of Rule 6 (3) (ii) and thereafter the applicant had not filed necessary declaration as provided under Rule 6 (3A) of the Cenvat Credit Rules. Hence the demand is rightly made. 7. We find that the applicants were reversing proportionate credit which is in respect of non taxable service as per the provisions of Rule 6 (3) (i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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