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2011 (2) TMI 791 - AT - Service TaxWaiver of pre-deposit - Eligibility of credit on capital goods - the capital goods were procured by the Madurai Circle of BSNL and transferred to Kumbakonam Circle of BSNL and that the documents based on which credit was taken is not authorized document - find that there is no dispute about the duty paid nature of the capital goods and receipt of the same and use for the intended purpose by the applicant. Therefore, prima facie, the applicants have made out a case for waiver of the dues as per the impugned order - Decided in favour of assessee.
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