2007 (12) TMI 142 - AT - Service Tax

Refund sanctioned by the adjudicating authority was denied by CCE in revise notice on the ground that the applicants are not entitled for benefit of Notification No. 42/97 - In view of case of Mayur Inorganics Ltd. v. CCE, Jaipur and in view of the fact that the appellants are registered as SSI with the State Government, the recovery of amount of service tax already sanctioned to the applicant is stayed till the disposal of the appeal - stay petition is allowed

Summary

The Appellate Tribunal CESTAT, New Delhi heard a case regarding waiver of service tax of Rs. 90,078. The applicant's refund of service tax was initially sanctioned but later set aside by the Commissioner of Central Excise. The Tribunal granted a stay on the recovery of the service tax amount until the appeal is disposed of, considering the applicant's registration under the Factories Act and SSI with the State Government. (2007 (12) TMI 142 - CESTAT, New Delhi)