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2014 (5) TMI 979 - AT - Central ExciseWaiver of pre deposit - Availment of Cenvat credit of service tax - Credit on the strength of invoices issued by the service provider - Held that:- appellant instead of availing the credit after the payment of service tax paid by service provider, availed on payment of service tax, even before the payment of same by the service provider. The said availment was on the ground that appellant had paid the service tax to service provider for further depositing the same with the department. For such advance availment of service tax credit, the appellant has already paid the interest on the same - Stay granted.
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