Refund eligibility and limitation objections failed to displace a prima facie case for waiver of pre-deposit and stay of recovery.

Refund eligibility under the applicable service tax notification was treated as sufficiently established for the relevant export period, and the refund claim had already been confined by the show-cause notice. On that material, the Tribunal found that the limitation objection and related eligibility challenges did not defeat the assessee's prima facie case at the interim stage. The assessee was therefore held to have shown a sufficient basis for complete waiver of pre-deposit and stay of recovery pending appeal.

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

Analysis: The dispute at this stage concerned refund eligibility under the applicable service tax notification, including the effect of the stipulated time limit and the conditions attached to the claimed refund. On the material placed, the Tribunal found that the Commissioner (Appeals) had already accepted the refund eligibility only for the relevant export period and that the show-cause notice itself had restricted the refund amount. The Tribunal was therefore satisfied that the challenge on limitation and related eligibility objections did not dislodge the assessee's prima facie entitlement to relief at the interim stage.

Conclusion: The assessee established a prima facie case for complete waiver of pre-deposit and stay of recovery during pendency of the appeal.

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