2010 (12) TMI 325

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.... SDR, for the Respondent. [Order].  - Heard both sides on the application for waiver of pre-deposit of Rs. 3,56,504/- being the amount of credit disallowed on Business Auxiliary Services such as Sales Promotion, Storage and Removal of export goods. Credit has been denied on the ground that the services cannot be considered as input services as they have not been used directly or indirec....