2014 (10) TMI 307 - AT - Service Tax

Waiver of Pre-deposit and Stay of Recovery Granted in CESTAT Bangalore Case

The Appellate Tribunal CESTAT Bangalore granted a waiver of pre-deposit of dues and a stay of recovery pending appeal in a case where an applicant's ... Refund of accumulated credit - Notification No. 5/2006-C.E. (N.T.), dated 14-3-2006 - registration certificate did not contain the addresses of other branches - Held that:- appellants have exported the services from the STPI units at different places and that they have also applied for common registration. Prima facie, the violation, if any, is of procedural nature, and the same may not be justified recovery of refund already granted to them - there shall be waiver of pre-deposit of dues as per the impugned order and stay of recovery thereof till the disposal of the appeal - Stay granted. The Appellate Tribunal CESTAT Bangalore heard a stay petition regarding a case where an applicant ran STPI units in multiple locations but was registered only in Bangalore. The original authority allowed a refund of accumulated credit, but the Commissioner disallowed the refund for exports made through units other than Bangalore due to registration issues. The Tribunal found the violation to be procedural and granted a waiver of pre-deposit of dues and a stay of recovery pending appeal.