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    <title>2011 (6) TMI 91 - CESTAT,  AHMEDABAD</title>
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    <description>The Tribunal dismissed the appeal due to non-compliance with the stay order requiring a deposit of service tax. The denial of abatement in service tax was based on the availing of modvat credit. The reversal of credit availed on input services was considered to meet the conditions for abatement. The Tribunal remanded the matter to the Commissioner for a decision on merits without requiring a pre-deposit of service tax, as the appeal decision was not based on its merits initially.</description>
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      <description>The Tribunal dismissed the appeal due to non-compliance with the stay order requiring a deposit of service tax. The denial of abatement in service tax was based on the availing of modvat credit. The reversal of credit availed on input services was considered to meet the conditions for abatement. The Tribunal remanded the matter to the Commissioner for a decision on merits without requiring a pre-deposit of service tax, as the appeal decision was not based on its merits initially.</description>
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      <pubDate>Tue, 21 Jun 2011 00:00:00 +0530</pubDate>
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