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2012 (5) TMI 266 - CESTAT, BANGALOREWaiver of pre-deposit - Information Technology Software – Held that:- service tax on the output service provided by the applicant was effective from 16.05.2008 and that the rules specifically permitted registration within 30 days from the date of introduction of service tax on the said services. Once service tax is leviable from 16.05.2008, prima facie it is not correct to deny the benefit of credit on input services utilized from the said date. Further, the original authority has sanctioned the refund. pre-deposit waived
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