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of <h1>Appellate Tribunal revives Stay Petition & Appeal after COD Clearance. Dispute remanded for fresh decision.</h1> <h3>BRAHMPUTRA VALLEY FERTILISER CORPN. LTD. Versus COMMR. OF C. EX., DIBRUGARH</h3> The Appellate Tribunal CESTAT, Kolkata recalled the earlier dismissal order and restored the Stay Petition and Appeal due to COD Clearance obtained by the ... GTA service - whether exemption under Notification No. 32/04-S.T. is available to a person made liable to pay Service tax - matter has been examined by the Central Board of Excise & Customs in the meantime and clarificatory Circular No. 5/1/07-S.T., dated 12-3-2007 has been issued - impugned order is set aside and matter is remanded to the original Authority for fresh decision in the light of the cited circular The Appellate Tribunal CESTAT, Kolkata recalled the earlier order of dismissal and restored the Stay Petition and the Appeal due to COD Clearance obtained by the Appellant Public Sector Unit. The dispute was regarding the availability of exemption under Notification No. 32/04-S.T. The matter was remanded to the original Authority for a fresh decision in light of Circular No. 5/1/07-S.T., dated 12-3-2007, with the consent of both sides. The requirement of pre-deposit was waived, and the Stay Petition was also disposed of.
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