2008 (6) TMI 104

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....]. - Applicant filed this application for waiver of pre-deposit of duty of Rs. 11,706/- and penalty. The demand was confirmed after denying credit in respect of the Service tax paid on mobile phone. 2. Applicant submitted that manufacturer is entitled for credit in respect of the service tax paid on mobile phone. Applicant also submit that demand is time bar. 3. We find that Commissioner (Appeal....