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2011 (3) TMI 45 - AT - Service TaxWaiver of pre-deposit - Demand of service tax and Education Cess with interest and imposed penalty - the benefit of CENVAT credit of the service tax paid on GTA service (input service) was allowed to the assessee for utilization in payment of service tax on the same kind of service availed as output service by way of a deeming legal fiction - Hence the assessee shall be no requirement of pre-deposit before the lower appellate authority - The appeal is disposed in favour of assessee.
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