Appellant's Service Tax pre-deposit waiver granted, recovery stayed pending appeal. Commissioner allows refund claim. The appellant's petition for waiver of pre-deposit of Service Tax amount was allowed, with recovery stayed until the appeal's disposal. The Commissioner ...
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The appellant's petition for waiver of pre-deposit of Service Tax amount was allowed, with recovery stayed until the appeal's disposal. The Commissioner (Appeals) set aside the Revenue's appeal due to the appellant filing all required documents along with a deficiency memo, making the refund claim maintainable. The adjudicating authority had verified the records and sanctioned the refund claim, amounting to Rs. 2,71,634 arising from exports.
The petition is filed for waiver of pre-deposit of Service Tax amount of Rs. 2,71,634/- sanctioned by the adjudicating authority as a refund arising from exports. The adjudicating authority verified the records and sanctioned the refund claim. The Revenue's appeal before Commissioner (Appeals) was set aside on the ground that the appellant had not filed all required documents along with the refund claim, but it was found that the documents were filed along with a deficiency memo. The refund claim is otherwise maintainable. The appellant has made out a prima facie case for waiver of pre-deposit, and the application is allowed with recovery stayed till the appeal's disposal.
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