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    <title>2012 (2) TMI 537 - CESTAT MUMBAI</title>
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    <description>The Tribunal granted the applicant&#039;s request for waiver of pre-deposit of duty, interest, and penalty amounting to Rs. 2,59,72,450. The dispute arose from the denial of credit of service tax paid by the service provider for after sales service during the warranty period. The Tribunal considered the after sales service as falling within the definition of an input service under the Cenvat Credit Rules, 2004, leading to the waiver of pre-deposit and stay of recovery pending appeal.</description>
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      <description>The Tribunal granted the applicant&#039;s request for waiver of pre-deposit of duty, interest, and penalty amounting to Rs. 2,59,72,450. The dispute arose from the denial of credit of service tax paid by the service provider for after sales service during the warranty period. The Tribunal considered the after sales service as falling within the definition of an input service under the Cenvat Credit Rules, 2004, leading to the waiver of pre-deposit and stay of recovery pending appeal.</description>
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