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2007 (11) TMI 286 - CESTAT, NEW DELHICommissioner (Appeals) denied credit on the service tax paid on the insurance of personal accident, cleaning and maintenance of garden, canteen building, and repairing of street light. The findings of the Commissioner (Appeals) is, prima facie, sustainable. The applicant directed to pre-deposit the entire amount of tax within six weeks - stay application rejected.
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