https://www.taxtmi.com/caselaws?id=77336 The Tribunal granted waivers of pre-deposit in cases involving the reversal of Cenvat credit on exempted services provided to SEZ units. The decision was influenced by treating services to SEZ units as exports under the SEZ Act, 2005, and aligning the issue with previous stay orders for the same assessee. The Tribunal established a prima facie case for the waiver, leading to the allowance of applications and staying recovery pending appeal disposal. All related appeals were directed to be listed together for efficient resolution, showcasing a systematic approach and consistency in decisions. en-us Mon, 11 Jan 2010 00:00:00 +0530 Fri, 29 Oct 2010 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77336 The Tribunal granted waivers of pre-deposit in cases involving the reversal of Cenvat credit on exempted services provided to SEZ units. The decision was influenced by treating services to SEZ units as exports under the SEZ Act, 2005, and aligning the issue with previous stay orders for the same assessee. The Tribunal established a prima facie case for the waiver, leading to the allowance of applications and staying recovery pending appeal disposal. All related appeals were directed to be listed together for efficient resolution, showcasing a systematic approach and consistency in decisions. Case-Laws Service Tax Mon, 11 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77336