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2014 (1) TMI 558

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Full Text of the Document

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....ORDER Benefit of credit of service tax of Rs. 1,80,815/- has been denied on the ground that the credit of service tax paid on bank charges is not admissible since banking services cannot be considered as an input services. Besides demand for wrongly availed Cenvat credit, penalty equal to the service tax availed has been imposed and interest also has been demanded. 2. The learned consultant....

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