2008 (8) TMI 213

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....Respondent. [Order per: S.S. Kang, Vice-President]. - Applicants filed this application for waiver of pre-deposit of service tax Rs. 3,61,130/- and penalty. 2. The applicants discharged its service tax liability during January 2005 to March, 2006 from their Cenvat Credit account. The applicant is a manufacturer. The revenue's contention is that the applicants are not entitled to utilize Cenvat C....