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2013 (10) TMI 1058

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....iled by M/s. J. P. Kenny Ltd. for waiver of pre-deposit and seeking stay against service tax of Rs.6,95,390/- confirmed by the Commissioner of Service Tax, New Delhi. 2. The issue involved in the present appeal relates to the eligibility to cenvat credit of service tax paid on input service prior to obtaining service tax registration by the appellant and an amount of Rs.47,182/- has been denied....