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2012 (10) TMI 106 - CESTAT, NEW DELHICenvat credit - demand on account of denial of abatement of 40% from gross receipt for assessee providing both Mandap Keeper Service and Catering Service - Revenue’s case is that the appellants have availed Cenvat credit and hence they are not eligible for such abatement –Held that:- Credit of inputs used in relation to exempted output service is not allowed to be taken - Appellant has already paid substantial part of the demand on the first count and interest - it is sufficient for the purpose of Section 35F of Central Excise Act for hearing the Appeal – pre-deposit waived
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