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2015 (12) TMI 158 - AT - Service TaxWaiver of pre deposit - Disallowance of CENVAT Credit - conversion from a 100% EOU to DTA unit - Held that:- From the facts and circumstances of this case it is observed that services availed by a 100% EOU were eligible for getting refund of service taxes paid under Notification No. 41/2007-S.T., dated 6-1-2007. Similarly under Rule 10 of the Cenvat Credit Rules, 2004 provisions exist for transferring the Cenvat credit to the new unit on sale merger, amalgamation, transfer, etc. Appellant has rightly relied upon the case law of Showa India (P) Limited v. CCE, Faridabad (2011 (7) TMI 909 - CESTAT, DELHI) where credit of services availed before obtaining registration has been held to be admissible. Prima facie, appellant has made out a case for complete waiver of the confirmed dues and penalty, in view of the relied upon case laws. Accordingly, it is ordered that there will be a stay on the recoveries of the dues till the disposal of this appeal. - Stay granted.
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