2010 (7) TMI 591 - AT - Service Tax

Refund - claimant was not registered with the department during the period the impugned credit accrued to it - As the claimant was not registered with the department the impugned refund is not apparently admissible to the respondents - The stay application is rejected

Summary

The Appellate Tribunal CESTAT, Bangalore rejected the Revenue's application for stay of operation of the impugned order by the Commissioner (Appeals) regarding three refund claims totaling Rs. 3,37,109/- under Rule 5 of Cenvat Credit Rules, 2004. The claimant was not registered with the department during the period the credit accrued, making the refund inadmissible. The original authority did not raise this issue in the show cause notice, so the impugned order stands. The stay application was rejected.