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    <title>2011 (2) TMI 231 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Complete waiver of the demand was granted for hearing the appeal concerning alleged wrongful availment of Service Tax Credit and CENVAT Credit on inputs used for construction of telecommunication towers. The Court noted that co-ordinate Benches had already granted similar waiver relief in identical circumstances and, without expressing any opinion on merits, held that waiver was justified at the stage of hearing. The merits of the credit dispute remained undecided, and the relief was confined to securing consideration of the appeal.</description>
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      <description>Complete waiver of the demand was granted for hearing the appeal concerning alleged wrongful availment of Service Tax Credit and CENVAT Credit on inputs used for construction of telecommunication towers. The Court noted that co-ordinate Benches had already granted similar waiver relief in identical circumstances and, without expressing any opinion on merits, held that waiver was justified at the stage of hearing. The merits of the credit dispute remained undecided, and the relief was confined to securing consideration of the appeal.</description>
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