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    <title>2011 (9) TMI 836 - CESTAT, BANGALORE</title>
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    <description>Input-service credit could not, prima facie, be denied solely because it was taken before registration where the taxable service had newly become liable to tax and registration was completed within the permitted 30-day period. The original authority had also sanctioned the related refund. On this basis, the Tribunal granted waiver of pre-deposit and stayed recovery of the disallowed credit pending disposal of the appeal.</description>
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      <description>Input-service credit could not, prima facie, be denied solely because it was taken before registration where the taxable service had newly become liable to tax and registration was completed within the permitted 30-day period. The original authority had also sanctioned the related refund. On this basis, the Tribunal granted waiver of pre-deposit and stayed recovery of the disallowed credit pending disposal of the appeal.</description>
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