2013 (12) TMI 149

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..... ent. ORDER Heard both sides. 2. The prayer is for waiver of pre-deposit of Service Tax demand of Rs. 13,58,18,217/- out of which a sum of Rs. 13.24 crores relates to the demand treating the service as not exported and the rest relates to dispute on eligibility of CENVAT credit. 3. The appellant is receiving new drugs from foreign based companies for testing and analyzing on human bei .....

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..... d in foreign exchange and all the conditions of export of services are fulfilled. He also relies on the decision of the Tribunal in the case of Commissioner of Service Tax, Ahmedabad v. B.A. Research India Pvt. Ltd. [2010 (18) S.T.R. 439 (Tri.-Ahmd.)] in support of their claim that testing and analysis done in such circumstances will amount to 'Export of Service'. 5. The learned Jt. CDR reit .....

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..... ed before the Hon'ble High Court of Gujarat, it has not been claimed that any stay has been obtained. 7. In view of the above and in view of the decision of the Tribunal in the case of B.A. Research India Ltd. (supra), we waive pre-deposit of the dues as per the impugned order and stay recovery thereof till the disposal of the appeal. (Pronounced and dictated in the open court)
Case law .....

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