2010 (6) TMI 452

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..... view of the specific prohibition contained in Rule 6(1) of Cenvat Credit Rules, 2004 - Held that: - as per the provisions contained in the policy STPI Units are entitled to Cenvat credit of service tax paid on input services used in production of output services - As per Rule 5 of CCR, for any reason, if the assessee is not able to utilize the credit, it will be entitled for refund - respondents .....

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..... venue has filed appeals challenging the orders of the Commissioner (Appeals) on the ground that the appellants (sic) (respondents) were not entitled to take Cenvat credit of service tax paid on input services used in or in relation to production of output services. It is argued that the output services of the appellants are not taxable and therefore they cannot avail Cenvat credit in view of the s .....

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..... dents have made out a strong prima facie case for its entitlement to credit on the strength of the provisions contained in the Exim Policy. In the circumstances we do not find it necessary to interfere with the impugned order at this stage. The stay applications are rejected. Registry is directed to post these cases along with Appeal No. ST/591/2009 on 29-7-2010. (pronounced dictated in open C .....

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