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2015 (3) TMI 1105 - AT - Service TaxCENVAT Credit - exempted services - taxable output services provided by the appellants were written off - Telecommunication Services - Held that:- It is nobody's case that the service when it was rendered was not taxable or exempt. In fact it is not even a case that service has not been rendered. The amount that was to be received has not been received. During the relevant period service tax was payable only when the consideration was received. We agree that appellant has made out a prima facie case in their favour under the facts and circumstances discussed above. Accordingly the requirement of pre-deposit is waived and stay against recovery is granted during the pendency of appeal. - Stay granted.
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