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2010 (12) TMI 355 - AT - Service TaxWaiver of pre-deposit - Rule 6(3)(c) of Cenvat Credit Rules, 2004 - Input service distributor - assessee has not maintained separate records at their Corporate Office for the input services commonly used in the taxable output services provided from the branches or in the exempted services provided from the Corporate Office - There is no allegation or finding that the assessee provided taxable and exempted services - the basis is that the credit transferred by the Corporate Office was not admissible either as they did not qualify as input service or as the Corporate office had not fulfilled the conditions of Rule 6(3)(c) of CCR - Held that the Corporate Office registered with the Service Tax department cannot be held to have rendered taxable and exempted services for the reason that it engaged in trading activity. Therefore, these demands are, prima facie, not sustainable Rule 7 of CCR - prima facie, Adjudicating Authority has no jurisdiction to raise the question of admissibility or otherwise of the impugned credit allotted by the ISD and availed by the assessee - Decided in the favour of the assessee
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