https://www.taxtmi.com/caselaws?id=77551 The applicability of Notification No. 1/2006-S.T. and the assessee's eligibility to claim exemption on first clearances required examination on merits at final hearing, so the issue could not be conclusively decided in stay proceedings. The refund direction was therefore kept in abeyance pending disposal of the appeal, and the stay application was allowed in favour of Revenue. en-us Mon, 15 Feb 2010 00:00:00 +0530 Thu, 23 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77551 The applicability of Notification No. 1/2006-S.T. and the assessee's eligibility to claim exemption on first clearances required examination on merits at final hearing, so the issue could not be conclusively decided in stay proceedings. The refund direction was therefore kept in abeyance pending disposal of the appeal, and the stay application was allowed in favour of Revenue. Case-Laws Service Tax Mon, 15 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77551