CESTAT Chennai Overturns Order on Input Service Tax Refund Recovery

The Appellate Tribunal CESTAT, Chennai, stayed the Commissioner (Appeals)'s order and decided the appeals. The Tribunal ruled that the appellants were not liable to pay tax before Section 66A was in effect, setting aside the order for refund recovery of input service tax. The impugned order was overturned, and the appeals were granted.

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The Appellate Tribunal CESTAT, Chennai, stayed the operation of the impugned order of the Commissioner (Appeals) and decided the appeals themselves. The Tribunal set aside the order directing recovery of refund of input service tax as the appellants were not liable to pay tax for the period in question before Section 66A came into effect. The impugned order was set aside, and the appeals were allowed.

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