2008 (6) TMI 52 - AT - Service Tax

Inherent power of the Tribunal revenue case is that refund claim could not have been entertained and sanctioned, in the absence of any challenge to the assessment of service tax returns filed by the Respondents - application of Revenue for stay of operation of the order of the Commissioner (Appeals), who has upheld grant of refund to the Respondents, is accepted and the operation of the impugned order is stayed till disposal of the appeal

Summary

The Appellate Tribunal CESTAT MUMBAI granted stay on the operation of the Commissioner (Appeals) order upholding refund to Respondents, as Revenue made a prima facie case that refund claim should not have been entertained without challenging assessment of service tax returns. The stay will remain until disposal of the appeal.