2013 (12) TMI 149

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.....K. Singla, Jt. CDR, for the Respondent. ORDER Heard both sides. 2. The prayer is for waiver of pre-deposit of Service Tax demand of Rs. 13,58,18,217/- out of which a sum of Rs. 13.24 crores relates to the demand treating the service as not exported and the rest relates to dispute on eligibility of CENVAT credit. 3. The appellant is receiving new drugs from foreign based comp....

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....t of the drugs. The payments have been received in foreign exchange and all the conditions of export of services are fulfilled. He also relies on the decision of the Tribunal in the case of Commissioner of Service Tax, Ahmedabad v. B.A. Research India Pvt. Ltd. [2010 (18) S.T.R. 439 (Tri.-Ahmd.)] in support of their claim that testing and analysis done in such circumstances will amount to 'Export ....