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2010 (6) TMI 365 - AT - Service TaxWaiver of pre-deposit - loan arranged using the services and the loan amount was used in their business activity - term input service' is wide enough to cover the services utilised by them for the purpose of arranging loan - credit taken is regular - Held that: - applicant could be treated as input service and therefore, the applicant has made out a case for waiver of pre-deposit of the dues - disposal of the appeal
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