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2009 (8) TMI 260 - AT - Service TaxCommissioner (Appeals) upheld the orders of the adjudicating authority directing recovery of refund erroneously granted of credit of input service tax. - period involved in these four cases is prior to 18-4-2006 when Section 66A came into effect and, therefore, the appellants were not liable to pay tax for the period prior thereto. Therefore, the refund claims ought not to be rejected for the reason that during the period in dispute, there was no liability cast upon the appellants to pay service tax. I, therefore, set aside the impugned order of the Commissioner (Appeals)
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