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2014 (4) TMI 325 - AT - Service TaxWaiver of pre-deposit of service tax - Information Technology Software Service and Consulting Engineers Service - Held that:- admitted facts are that the applicants filed refund claim on 24.04.2012 in respect of the credit availed on the input services received during the period 16.5.2008 to 31.3.2010. As the applicants are claiming refund of the service tax paid on the input services which are used for the output services which were exported, therefore the onus is on the applicants to show that the service tax paid on the services in respect of which refund claim is being filed are used for the export of output service. In the present case the applicants failed to show that the services which received in 2008-2010 were used in the output services which are exported in 2011-12. As per the provisions of Notification No. 5/2006-CE (NT) where the procedure has been prescribed in filing refund under Section 5 of the Cenvat Credit Rules, 2004 it has been specifically provided that refund is to be filed before the expiry of the period specified under Section 11B of the Central Excise Act. In view of the above the applicants failed to show that input services regarding which refund claim is filed are used in providing the output service as the refund claim is in respect of the services which were received during the period 2008-2010 and the output service was exported in 2011-2012 prima facie the applicants have failed to make out a case for total waiver of the pre-deposit - Conditional stay granted.
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