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2016 (4) TMI 450 - AT - Service TaxAdmissibility of Cenvat Credit - on the basis of invoices issued by M/s.ABMCPL to the appellant - where quantum of Service tax paid is determined as per the performance of each company of the appellant and not based on value of services provided - period involved is from April 2007 to September 2011 during which six periodical show cause notices were issued - Held that:- Prima facie Service tax credit of actual Service tax paid by the service provider is only admissible under CCR. Extended period of limitation - Held that:- even if extended period is held to be inapplicable then also the entire demand of Service tax will not be completely time barred. Waiver of pre-deposit - Held that:- Appellant has not been able to make out a prima facie case for complete waiver of the confirmed demands and penalties and is required to be put to some conditions. - Appeal disposed of
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