9911796707
TMI Blog2016 (6) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... 007 (5) TMI 71 - CESTAT, NEW DELHI] has been set aside by the Hon’ble High Court of Rajasthan reported in [2015 (2) TMI 1111 - RAJASTHAN HIGH COURT], in that circumstances, the impugned order have no legs to stand. Therefore, we hold that the refund claim sanctioned to the appellant by Ld. Commissioner (A) was correct and the proceedings initiated against the appellant by way of show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment in the Finance Act 04.11.2004 by making an insertion to Section 71(A) and amended Section 71(3) to demand service tax. Accordingly, the show cause notice was issued to the appellant. Appellant paid the amount as per the show cause notice on 15.03.2005. Thereafter, Adjudication order was passed demanding duty along with interest and imposing penalty on the appellant on 28.09.2005. The Ld. Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 30.05.2007 reported in 2007 (7) STR 673 (Tri-Del). The appellant challenged the said order before the Hon ble High Court of Rajasthan. During the pendency of the appeal before the Hon ble High Court of Rajasthan both the authorities below confirmed the demand in the light of the decision of this Tribunal in their own case for rejection of sanctioned refund claim. Aggrieved from the said order ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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