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    <title>2011 (2) TMI 657 - CESTAT, BANGALORE</title>
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    <description>Prima facie input service credit was found available on service tax paid for GTA services used in erection, commissioning and installation work, because the applicant was providing taxable output services. On that basis, the Tribunal held that the pre-deposit already made was sufficient, waived the balance of disputed duty, interest and penalty, and stayed recovery during the pendency of the appeal. The Tribunal also noted the relevant Board circular on the tax treatment of the activity and pending disputes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=207256</link>
      <description>Prima facie input service credit was found available on service tax paid for GTA services used in erection, commissioning and installation work, because the applicant was providing taxable output services. On that basis, the Tribunal held that the pre-deposit already made was sufficient, waived the balance of disputed duty, interest and penalty, and stayed recovery during the pendency of the appeal. The Tribunal also noted the relevant Board circular on the tax treatment of the activity and pending disputes.</description>
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      <pubDate>Mon, 14 Feb 2011 00:00:00 +0530</pubDate>
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