https://www.taxtmi.com/caselaws?id=247836 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. en-us Mon, 19 Aug 2013 00:00:00 +0530 Fri, 23 May 2014 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247836 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. Case-Laws Service Tax Mon, 19 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247836