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2012 (3) TMI 269 - AT - Service Taxwaiver of pre-deposit along with interest and penalty under Section 76 - applicants are registered under the category of "Commercial or Industrial Construction Services" and filing their ST-3 return periodically by availing the benefit of Notification No. 15/2004 dated 10.9.2004 upto 1.3.2006 and thereafter Notification No. 1/2006 dated 1.3.2006 - the Notification No. 1/2006 which was effected from 1.3.2006 provided for exemption from payment of Service Tax to the value which is in excess of 33% of the gross amount with the condition that service provider shall not avail CENVAT Credit of excise duty paid on inputs and capital goods and Service Tax paid on input services - it is contended that the credit availed by the applicants after 1.3.2006 pertains to the input services received prior to 1.3.2006 and they have not availed any credit for input services received after 1.3.2006 - Held that :- When these input services were received by the applicant, there was no bar for availment of CENVAT Credit and has paid the amount for input services received by them prior to 1.3.2006 after introduction of the Notification No. 1/2006, therefore, they are entitled for CENVAT Credit - inputs services and utilize the same - it is undisputed that the applicant had taken Cenvat credit of the service tax paid on inputs, services, which was received by them prior to 1-3-2006 but the payment thereof were made subsequently i.e., 1-3-2006 and said credit was utilized by them for discharging the service tax liability on the services rendered by them prior to 1-3-2006 - in view of the fact that the applicant has already reversed the amount of Cenvat credit of the service tax on the inputs services, they have made out a prima facie case for the waiver of pre-deposit of the amount involved - decided in favour of assessee.
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