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    <title>2012 (12) TMI 1026 - CESTAT MUMBAI</title>
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    <description>Transportation charges for empty containers were treated as part of the service charges already subjected to service tax, and the applicants were therefore found to have a prima facie case for input service credit. On that basis, protection from coercive recovery was granted during the pendency of the appeal, with waiver of pre-deposit of the confirmed service tax, interest and penalties. The document reflects a stay order based on the apparent inclusion of transportation expenditure in the assessable value and the resulting interim relief against recovery.</description>
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      <description>Transportation charges for empty containers were treated as part of the service charges already subjected to service tax, and the applicants were therefore found to have a prima facie case for input service credit. On that basis, protection from coercive recovery was granted during the pendency of the appeal, with waiver of pre-deposit of the confirmed service tax, interest and penalties. The document reflects a stay order based on the apparent inclusion of transportation expenditure in the assessable value and the resulting interim relief against recovery.</description>
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      <pubDate>Fri, 14 Dec 2012 00:00:00 +0530</pubDate>
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