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2013 (11) TMI 557 - CESTAT NEW DELHICenvat Credit – outsourcing of services to sister concern - cenvat credit of service tax paid by the sub-contractor - input services mainly on telephone, rent a cab and chartered accountant services - Held that:- The Service tax amount paid by the sister entity was being disallowed by the Department in the present appeal - the invoices issued by the sister entity, in which the amount has been charged in respect of service charges rendered on Audits, Limited Reviews, FDRs and Certification works during the period - The service tax paid by the sister entity on this account has been claimed by the appellants as CENVAT credit - the Board circular No.96/7/2007, dated 23 August 2007, in which it was clarified by the Board that when the services provided by a sub-contractor are used by the main service provider for completion of its work, the service tax paid by the sub-contractor can be taken as credit by the main service provider - Prima facie, the appellants have a strong case for waiver of the deposit - the deposit waived and stay granted against the recovery till the disposal – Stay granted.
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