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2012 (12) TMI 314 - CESTAT, BANGALORECenvat Credit on input services - non payment or delayed payment of service tax by the service provider - held that:- Appellants are not expected to/required to know the actual date of payments of the service tax by the service provider and they have paid the bill amount (the service charges + the service tax) to the service provider before November, 2006 itself and, therefore, there is nothing irregular in their taking the credit in November, 2006 - Service provider has defaulted/delayed in paying the service tax and the said service provider has not been included as a noticee in the present proceedings - appellant has made out a case for waiver of penalty imposed on them - waiver of penalty and stay of recovery thereof till the disposal of the appeal.
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