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2012 (5) TMI 401 - AT - Service TaxWaiver of pre-deposit of Service Tax - Cenvat credit - applicant has contended that regarding mobile phone that it is for the official use or director of the company. Board has issued a Circular allowing the CENVAT credit on mobile phones. So far as insurance premium on vehicles is concerned the applicant has admitted that the vehicles are used for transportation of inputs and capital goods except in case of one vehicle. pre-deposit of service tax, interest and penalty is waived
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