Prima facie stay of refund refused where invoices and shipping documents supported service tax refund claims on logistics charges.

A prima facie stay of refund was declined where the Revenue could not show, on the limited material before the Tribunal, that the refund claimed on service tax paid for terminal handling charges, REPO charges and rail transport from ICD to port was unjustified. For port services, the requirement that the provider be authorised by the port was treated as a matter not readily verifiable by the recipient at this stage. For rail transport, the Revenue's objections related to movement from the place of removal to ICD, not the ICD-to-port movement covered by the claim. Shipping bills and ICD receipts were sufficient for the stay application, so the refund order remained unstayed.

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Issues: Whether the Revenue had made out a prima facie case for stay of the refund ordered in favour of the assessee in respect of service tax paid on terminal handling charges, REPO charges, and transport of goods by rail from ICD to port.

Analysis: The claim for stay was examined on the basis of the refund entitlement shown by the assessee. For port services, the requirement that the service provider be authorized by the port was treated as an issue that could not be verified at the recipient's end in the same manner as the supplier's assessment. For transportation, the conditions relied upon by the Revenue were held to be relevant for transport from the place of removal to ICD, whereas the refund claim related to transport from ICD to port. The evidence produced by the assessee, including shipping bills and ICD receipts linking the movement, was found sufficient for the limited purpose of the stay application.

Conclusion: The Revenue failed to establish a prima facie case for stay, and the refund order was not stayed.

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