2011 (3) TMI 437

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....For reasons recorded below, I waived predeposit of service tax of Rs.2,36,550/- confirmed on the ground that assessees were not entitled to avail service tax credit on catering service, and proceed to decide the appeal itself at this stage with the consent of both sides. 2. I note that in the case of Commissioner of Central Excise, Nagpur Vs Ultra Cement Ltd., the Nagpur Bench of Hon'ble Bombay....