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2014 (12) TMI 875

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....mmissioner (AR) JUDGEMENT Per: Ashok Jindal: Considering the reasons stated for causing the delay in filing the appeals are satisfactorily, therefore, we allow the applications for condonation of delay. 2. The applicant is seeking waiver of pre-deposit of service tax, interest and penalty confirmed against them by the impugned order by denying input service credit on the medical insura....