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2014 (11) TMI 337 - CESTAT BANGALOREWaiver of pre deposit - import of services - claim of the appellant that there is no proper classification of the service under which the appellant was liable to pay service tax as a receiver - Held that:- provider of service is based outside India, the recipient of service is based in India, the payment is made by the recipient to the provider, the service received is used in relation to business or commerce, the service is received from outside India and is leviable to service tax as per the provisions cited above - in the absence of clear classification of service, appellant has made out a prima facie case. CENVAT Credit - input services - assessee is engaged in export of iron ore which is excisable but exported without payment of duty - Held that:- As regards the demand for ₹ 1,11,71,268/- which is the CENVAT credit availed of the service tax paid to M/s. Bothra Shipping Services for leasing the crane, it has been held that the assessee has not used the crane for providing service. In this case, the claim of the assessee was that it was used in relation to manufacture of goods which is dutiable but exported. They relied on the decision in the case of Repro India Ltd. Vs. UOI [2007 (12) TMI 209 - BOMBAY HIGH COURT]. services were used in respect of iron ore which was ultimately exported - appellant has made out a prima facie case for complete waiver and accordingly the requirement of predeposit is waived and stay against recovery is granted during the pendency of appeal. - Stay granted.
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