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2018 (4) TMI 911 - AT - Service TaxRefund claim - time limitation - services of survey and exploration of minerals under reverse charge mechanism - Held that: - the Bench in the case of the respondent in RELIANCE INDUSTRIES Versus COMMISSIONER OF SERVICE TAX [2014 (1) TMI 257 - CESTAT MUMBAI], held that the assessee had not provided any services during the relevant period in question and hence having paid Service Tax on reverse charge mechanism are eligible for the refund. It was the submission of the learned Departmental Representative that this order of the Tribunal is in challenged and has been admitted by the Apex Court, hence the ratio cannot be relied on - This submission of the learned Departmental Representative will not carry the case of Revenue any further. On specific query from the Bench as to whether the Apex Court has granted any stay on the judgment and order of the Tribunal, both sides fairly submitted that there is no stay on the order dated 14.11.2013 of the Tribunal. It is settled law that unless stay is granted by higher judicial forum, as issue which is decided by coordinate Bench of the Tribunal needs to be followed in order to have certainty in fiscal matters. Impugned order upheld - appeal dismissed - decided against Revenue.
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