2009 (3) TMI 894

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.....V. Hariharan, JCDR, for the Respondent. ORDER We have heard both sides on the application for waiver of pre-deposit of service tax of Rs. 97,76,818/- together with penalty of equal amount. The issue in dispute is as to whether pro rata distribution of service tax credit on input services by an input service distributor is a restriction contemplated in the Cenvat Credit Rules. The service ta....