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2011 (5) TMI 755 - AT - Central ExciseWaiver of pre-deposit - wrong availment of credit of service tax – Held that:- non-mentioning of the service tax registration number by the input service supplier cannot be a ground to deny credit to the assessees, nothing to contradict the stand of the assessees that the sale takes place when the goods are laden on board the vessel at the port and since the place of removal is the port, the assessee are prima facie entitled to this amount of credit, pre-deposit waived
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