2001 (6) TMI 1 - AT - Service Tax

Summary

Summary: The Appellate Tribunal CEGAT, New Delhi dismissed an appeal by M/s. Chamber Fertilizers & Chemicals Ltd. regarding service tax levied on goods transport operators. The refund claim was credited to the Consumer Welfare Fund due to unjust enrichment provisions. The Commissioner noted retrospective amendments in the Finance Act, 2000, settling the matter. The Tribunal found no stay on the Finance Act provisions and upheld the Commissioner's decision, dismissing the appeal.