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2011 (5) TMI 128 - AT - Service TaxWaiver of pre-deposit - Application for stay - Cenvat credit - Rule 14 of CCR - Intellectual property services - CBEC letter F.No. 249/1/2006-CX.4, dated 27-10-2008 - Assessee charged consideration for allowing the CBUs/tie up manufacturers using its brand name on the IMFL/packaged drinking water at the rate of 2 per cent of the net sales realization and paid service tax on the same - alcoholic beverages not being excisable goods do not fall under exempted goods as defined under rule 2(1)(d) of CCR - As provisions of rule 6(3)(c) of CCR are not attracted in the assessee can utilize the credit to discharge the tax liability for service provided without being limited by the ceiling of 20 per cent of the tax due - Decided in the favour of the assessee
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