2011 (1) TMI 1068 - AT - Service Tax

Waiver of pre-deposit of Service Tax - refund claim rejected on the ground appellant had not filed all the required documents along with - Held that - It is undisputed that the documents were filed along with deficiency memo. It is also undisputed that the refund claim is otherwise maintainable. In view of this, in my considered view, the appellant has made out a prima facie case for waiver of pre-deposit of the amount involved.

Summary

The petition is filed for waiver of pre-deposit of Service Tax amount of Rs. 2,71,634/- sanctioned by the adjudicating authority as a refund arising from exports. The adjudicating authority verified the records and sanctioned the refund claim. The Revenue's appeal before Commissioner (Appeals) was set aside on the ground that the appellant had not filed all required documents along with the refund claim, but it was found that the documents were filed along with a deficiency memo. The refund claim is otherwise maintainable. The appellant has made out a prima facie case for waiver of pre-deposit, and the application is allowed with recovery stayed till the appeal's disposal.