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2010 (6) TMI 452 - AT - Central ExciseCenvat credit - refund of accumulated Cenvat credit - appellants (sic) (respondents) are STPI Units engaged in export of services - Revenue argued that the output services of the appellants are not taxable and therefore they cannot avail Cenvat credit in view of the specific prohibition contained in Rule 6(1) of Cenvat Credit Rules, 2004 - Held that: - as per the provisions contained in the policy STPI Units are entitled to Cenvat credit of service tax paid on input services used in production of output services - As per Rule 5 of CCR, for any reason, if the assessee is not able to utilize the credit, it will be entitled for refund - respondents have made out a strong prima facie case for its entitlement to credit on the strength of the provisions contained in the Exim Policy - revenue's stay applications are rejected
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