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2012 (12) TMI 28 - AT - Service TaxCENVAT credit on services provided to the job-workers at the job-worker's premises - Held that:- As the applicant has not disclosed the nature of services availed by the job-worker before the lower authorities it is difficult to conclude about the eligibility of the services to the input service tax credit. The applicant is unable to make out a prima facie case in their favour, thus directed to pre-deposit of Rs.40,000/- within six weeks from today - against assessee.
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