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2013 (1) TMI 403 - AT - Service TaxWaiver of pre-deposit - Denial of CENVAT credit - on furniture and fittings under Chapter 96 - service tax paid on canteen services - Circular dated 29.04.2011 - Held that:- During the relevant period the furniture classifiable is not covered under the definition of capital goods and as the canteen service is not free to the employee, therefore, we find that the applicants have not made out a case for total waiver of pre-deposit. Direct to deposit pre-deposit
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