Prima facie entitlement to pre-deposit waiver supported by prior completion of work and admissible service credit.

The appellant established a strong prima facie case for complete waiver of pre-deposit and stay of recovery pending appeal because the construction of the new unit was stated to have been completed before 31 March 2011, while the disputed credit related to services received for work done before that date even though invoices were issued later. A Revenue circular dated 29 April 2011 was relied on to support admissibility of credit for services received before 1 April 2011. The record of intimation to the Revenue regarding commencement of production and clearances from the new unit in January and March 2011 further supported the appellant at the prima facie stage, so recovery was stayed until disposal of the appeal.

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Issues: Whether the appellant had made out a prima facie case for complete waiver of pre-deposit and stay of recovery pending disposal of the appeal.

Analysis: The appellant asserted that the construction activity of the new unit had been completed before 31-03-2011 and that the credit related to services received for work done prior to that date, though invoices were received later. The Revenue Circular dated 29-04-2011 was relied upon for the proposition that credit in respect of services received before 01-04-2011 remained admissible. The record also showed intimation to the Revenue regarding commencement of production and clearances from the new unit in January and March 2011, which supported the appellant's version at the prima facie stage.

Conclusion: The appellant was held to have a strong prima facie case for complete waiver of pre-deposit, and recovery was stayed until disposal of the appeal.

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