Input service credit for sales promotion and export-related services justified waiver of pre-deposit and stay of recovery.

At the pre-deposit stage, the Tribunal considered whether input service credit on services used for sales promotion, market research, storage and removal of export goods was prima facie admissible. On that limited examination, it waived the pre-deposit and stayed recovery of the disputed service tax, interest and penalty during pendency of the appeal.

---

---

Issues: Whether, at the stage of waiver of pre-deposit, credit on services used for sales promotion, market research, storage and removal of export goods was prima facie admissible as input service credit, and whether recovery of the disputed demand should be stayed during pendency of the appeal.

Outcome: The pre-deposit was waived and recovery of the service tax, interest and penalty was stayed during pendency of the appeal.

---