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2011 (1) TMI 743 - CESTAT, BANGALOREWaiver of pre-deposit - Short paid of service tax - Payments were made good by assessee by availment of Cenvat Credit on the input services - Eligibility to Cenvat Credit on the service tax paid on the input services is based on the invoices, which were not produced before lower authorities - Since the eligibility to the Cenvat Credit needs to be verified from the factual matrix, we are of the considered view that the Adjudicating Authority should go into the matter and re-consider the issue afresh - Appeal is allowed by way of remand.
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