2009 (4) TMI 245 - AT - Service Tax

Refund of the amount of service tax collected made on the ground that there is favourable decision in their favour. - Commissioner (Appeals) in impugned Order has set aside the OIO granting refund but credited it to the Consumer Welfare Fund on the ground that provisions of Section 11D are not applicable. Prima facie, we find that the provisions of Section 11D are applicable in this case. Impugned order needs to be stayed

Summary

The Appellate Tribunal CESTAT, Bangalore granted a stay on the operation of an order regarding a refund claim of service tax, as the provisions of Section 11D were found to be applicable in the case. The stay was in favor of the revenue until the appeal was disposed of.