2010 (1) TMI 338

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..... e is that since these services are exempted by Notification No. 4/2004 dated 31-3-2004, the appellants having provided dutiable as well as exempted services are liable to pay an amount equal to 8% of the value of the services. Held that- services rendered to SEZ unit by DTA unit treated as export of service. prima facie case made out. Recovery of more than Rs. 8 crore stayed. - ST/831-833 & 840 .....

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..... ST/833/09 2,76,93,049/- Interest u/s 75 of the Act Nil 2. Heard both sides and perused the records. 3. The issue involved is regarding reversal of Cenvat credit on account of 8% of the value of the exempted services rendered by the appellant to the Special Economic Zone (SEZ) units. The contention of the Revenue is that since these services are exempted by Notification No. .....

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..... of the provisions of SEZ Act, 2005, the services rendered to a unit of the SEZ by an unit in the DTA is treated as an export of service. In view of this position, we find that the appellant has made out prima facie case for waiver of pre-deposit of the amounts involved in these cases. Accordingly the applications for waiver of pre-deposit of the amounts involved are allowed and recovery thereof s .....

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