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2011 (2) TMI 677 - AT - Central ExciseWaiver of pre-deposit - Cenvat credit - Rule 15 of Cenvat Credit Rules, 2004 - Whether the after sale service is regarded as input service - Held that: - since the dealers of the Appellant, as per the Appellant’s agreement with them are providing the services in question, to the customers of the Appellant for which the dealers were issuing invoices to the Appellant and it is the Appellant who pay the dealers for free after sale service provided to their customers, it is the Appellant who have to be treated as service recipient - Stay applications stand disposed of
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