https://www.taxtmi.com/caselaws?id=187673 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. en-us Wed, 28 Apr 2010 00:00:00 +0530 Wed, 02 Nov 2016 14:23:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187673 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. Case-Laws Central Excise Wed, 28 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187673