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2007 (12) TMI 73 - CESTAT, CHENNAIBroadcasting service & also provided Video Tape Production Service - adj. authority restricted the input service tax credit to 20% invoking Rule 6(3) (c) - grievance of the appellants is against denial of input service tax credit to the extent of 80% of the tax paid on output service on the ground that ‘US FEED’ is non-taxable service- tax on the output service US FEED was paid but it was not known to commissioner while recording adverse finding, so matter remanded
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