Prima facie waiver of pre-deposit granted in refund disputes on export nexus, documentation, and show-cause notice limits.

Refund claims under Rule 5 of the Cenvat Credit Rules were found to disclose a prima facie case for waiver of pre-deposit. The Tribunal accepted that the appellant had addressed the objections on export turnover proof, turnover segregation, nexus between exported software and input services, non-registration of the premises used for service delivery, and the treatment of rent and service tax payments. It also relied on precedent on input-service nexus, the effect of centralized billing and accounting despite branch non-registration, and the principle that revisionary proceedings cannot go beyond the show-cause notice. Pre-deposit was waived and recovery stayed during pendency of the appeals.

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Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit in the refund appeals.

Analysis: The refund disputes arose from claims under Rule 5 of the Cenvat Credit Rules, 2004, and the objections included alleged lack of documentary proof of export turnover and turnover split, absence of nexus between exported software and input services, non-registration of the premises from which services were rendered, and the manner in which rent and service tax were paid to the service provider. The Tribunal found that the appellant had shown a prima facie case on each material objection, including reliance on precedent regarding nexus of input services, the effect of centralized billing and accounting notwithstanding non-registration of a branch office, and the limitation that revision proceedings cannot travel beyond the show-cause notice.

Conclusion: The appellant was entitled to waiver of pre-deposit and protection against recovery during pendency of the appeals.

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