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2010 (2) TMI 632 - AT - Service TaxWaiver of pre-deposit – cenvat credit of service tax - credit was denied on the ground that inputs service distributor was not registered with the Revenue - Notification No. 26/05-S.T, input service distributor was required to register with the Revenue authorities - Prior to this date the input service distributor was not required to get any registration - Thereafter Applicant applied for registration which was duly accepted by the Revenue – Held that: - no objection by the Revenue regarding eligibility of the credit - pre-deposit of amount of Service tax and penalties are waived
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