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2013 (11) TMI 558 - AT - Service TaxExemption under Notification 4/2004 - Rule 6(3)(C) of the CENVAT Credit Rules – Waiver of Pre-deposit - the taxable services provided to a unit located in Special Economic Zone (SEZ) including under construction of the SEZ by any service provider are exempted from service tax subject to specified conditions – Held that:- Their case is covered by the retrospective amendment by way of insertion of clause 6(6)(A) of the CENVAT Credit Rules and the retrospective amendment is made applicable in the clause 144 of the Finance Bill, 2012 - the period after 09-02-2006 is squarely covered in the retrospective amendment - the notification No.04/2004 is a conditional exemption and therefore, the restrictions under Rule 6 of the CENVAT Credit Rules are not applicable - Period involved is clearly covered by the retrospective amendment as per clause 144 of the Finance Bill, 2012 and in respect of the other two appeals, the period involved is prior 10-02-2006 - the notification No.4/2004 r.w. Rule 25 of the SEZ is a conditional exemption and demand restrictions under Rule 6 of the CENVAT Credit Rules would not apply - Prima facie the appellants have a strong case in their favour - the pre deposit waived till the disposal – stay granted.
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