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    <title>2008 (10) TMI 112 - CESTAT, CHENNAI</title>
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    <description>The Tribunal granted waiver of pre-deposit and stay of recovery of service tax credit demanded by M/s. L.G. Balakrishnan &amp;amp; Bros Limited, noting a prima facie case against the demands and penalties. It held that services received at windmills qualified as input services, making the appellants eligible for CENVAT credit on services related to windmills used in manufacturing. The Tribunal found the penalty imposed unsustainable due to differing interpretations and ruled the demand for interest not payable.</description>
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    <pubDate>Fri, 03 Oct 2008 00:00:00 +0530</pubDate>
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      <title>2008 (10) TMI 112 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=32664</link>
      <description>The Tribunal granted waiver of pre-deposit and stay of recovery of service tax credit demanded by M/s. L.G. Balakrishnan &amp;amp; Bros Limited, noting a prima facie case against the demands and penalties. It held that services received at windmills qualified as input services, making the appellants eligible for CENVAT credit on services related to windmills used in manufacturing. The Tribunal found the penalty imposed unsustainable due to differing interpretations and ruled the demand for interest not payable.</description>
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      <pubDate>Fri, 03 Oct 2008 00:00:00 +0530</pubDate>
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