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2013 (11) TMI 1087 - CESTAT BANGALOREImproper Invoices – Denial of Cenvat credit under Rule 9(2) of CC Rules 2004 – Waiver of Pre-deposit – Held that:- Input service cannot be denied for improper documents in terms of Rule 9(2) of CENVAT Credit Rules, 2004 - For the ‘management consultancy service’ availed by the head office - the applicant is engaged in the business of manufacturing - the applicants are entitled for input service credit - it is not disputed that service tax has not been paid and services have not been availed – Prima facie the applicants are entitled for waiver of pre-deposit – stay granted.
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