2012 (6) TMI 521

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..... r's order granting refund of certain amount to the respondent without time bar. The said amount was paid as service tax prior to 19.11.2006 under the "storage and warehousing services". In a round of litigation, learned Commissioner (Appeals) had held that the Central Warehousing Corporation had not rendered any storage and warehousing service and that the above payment made by them could not be a .....

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..... el.). Surprisingly, there is no manner of challenge against the reliance placed by learned Commissioner (Appeals) on the Board's circular and the Tribunal's decision, in the Revenue's memo of appeal, nor is there any valid ground stated in the present application for stay of operation of the appellate Commissioner's order. The application is dismissed. (Pronounced & dictated in open Court)
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