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2011 (4) TMI 852

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Full Text of the Document

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....is aggrieved by orders of the Commissioner of Central Excise (Appeals) extending credit of service tax on services such as Cable Operator, Security Service, Mandap Keeper and Tour Operator Services. The period in dispute in both these cases is Feb. - 05 to Feb. -06. 2. I have heard both sides. I find that as it stands today, the legal position is that credit is admissible only if the services had....