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2008 (4) TMI 166 - AT - Service TaxApplication for waiver of pre-deposit – credit denied on ground that credit is available only on fixed phone, not on mobile pone - There was no ground in the SCN that the mobile phones services cannot be considered as input service if it is not used in or in relation to the manufacture of final product – Since in the impugned order, the credit has been denied on a ground which was not mentioned in the SCN, prima facie the demand does not appear to be tenable – hence stay is allowed
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