2014 (10) TMI 341

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....ed for the appellants. I have heard Shri Sanjay Jain, ld. AR appearing for the Revenue and have gone through the impugned order. 2. After dispensing with the condition of pre-deposit of duty of Rs. 44,589/- and penalty of identical amount, I proceed to decide the appeal itself in as much as the short issue lies in a narrow compass. 3. Benefit of input service credit stands denied to th....