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CST, New Delhi Versus M/s National Informatics Centre Services Inc.

2016 (6) TMI 18 - CESTAT NEW DELHI

Stay 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 .....

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ommissioner of Central Excise (Appeals)). - Stay applications dismissed as misconceived and infructuous - ST/Stay/52146/2015 in ST/53521/2015-CU. (DB) - Stay Order No. 50508/2016 - Dated:- 10-5-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. R.K. .....

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ropped the demand of ₹ 389,02,36,342/- raised vide the show cause notice dated 23.6.2014 alleging that the respondent had provided consulting engineering service. 2. Ld. DR stated that if the order is not stayed, it might result in refund of th .....

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dered the contentions of both sides. At the very outset it has to be stated that the stay application is misconceived and infructuous. The above cited CBEC Circular dated 1.6.2015 inter alia, as under : Sub: Proposal to file Special Leave Petition (S .....

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and Chief Commissioner, Central Excise and Service Tax, Bengaluru Zone letter dt. 07.05.2015 on the above subject. 3. The matter has been examined in the Board. Board has decided that this case does not deserve filing of SLP. The order 11.03.2015 of .....

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ding at appellate level, which provides as under:- (3) The cases where refund arises due to order of Commissioner (Appeals) or Commissioner of Central Excise/ Customs and decision is taken to contest them before CEGAT. In such cases appeal/ stay appl .....

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