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2009 (10) TMI 570 - AT - Service TaxWaiver of pre-deposit - Cenvat credit paid on the service tax - adjudicating authority has wrongly held at the end of the recipient of the service that the recipient of the service is not entitled to take the credit on this service - buyer has no responsibility in regard to ensuring that duty has been correctly paid by consignor - Once original assessment has not been varied, credit taken cannot be denied – waiver allowed
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