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2012 (12) TMI 905 - CESTAT MUMBAIWaiver of pre-deposit - Service Tax, interest and penalty thereon - Abatement - Notification No.1/2006 dated 1.3.2006 which provides 60% abatement for payment of Service Tax on the condition that the assessee shall have to availed the credit on duty paid goods and inputs according to Service Tax on inputs services used for providing such taxable services - Held that:- Assessee had availed credit of Service Tax paid on input services, therefore, the applicant had not made out a case for total waiver of dues. Hence, the applicant is directed to deposit an amount of the credit availed. Partly allowed
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