2007 (7) TMI 107

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....22-3-2006, passed by the Commissioner of Customs & Central Excise (Appeals), Cochin. 2. The appellant provides Cellular Phone Services to their customers. Further they availed input services of Internet Operator. They availed credit of service tax paid by the input service providers. The credit was utilized by them for payment of service tax for their output services. 3. The Department proce....