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2016 (6) TMI 18 - AT - Service TaxStay application for withholding refund - Demand dropped in order-in-original - Consulting engineering service - Respondent stated that once demand has been dropped, even as per the board's circular F, No. 276/186/2015-CX.8A dated 1.6.2015 the refund should not be withheld - Held that:- even CBEC circular advises field formations to try and obtain stay only where orders have been passed by Commissioner (Appeals). In this case the order has been passed by Commissioner of Central Excise (and not Commissioner of Central Excise (Appeals)). - Stay applications dismissed as misconceived and infructuous
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