2009 (5) TMI 97

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..... for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - We have heard both sides on the application for waiver of pre-deposit of service tax of Rs. 1,65,53,563/- confirmed on the amount paid to foreign service providers for "off-shore services" rendered to the applicants during the period March 2004 to September 2007 by grossing up the amount paid by including TDS amount therein. .....

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..... d service tax on the entire technical consultancy payment to foreign service providers for 'off-shore services' rendered during the period in dispute. We, further, note that in any event the services received by the applicants are used in relation to the manufacture of the excisable goods and the applicants are, therefore, eligible to Cenvat credit and the demand is completely revenue-neutral. 3. .....

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