https://www.taxtmi.com/caselaws?id=32520 A stay application concerning transfer of service tax credit from a branch to the head office was rejected because no sufficient basis was shown for interim suspension of the Commissioner (Appeals) order. The Tribunal noted the Revenue's objection that certain branch-level credits may not relate to the manufacturing operations of the head office, while the respondent argued that any objection should be raised at the factory or manufacturer level rather than against the branch transfer itself. The Tribunal did not decide the substantive admissibility of the credit and only declined protective relief, leaving the impugned order in operation pending appeal. en-us Fri, 10 Oct 2008 00:00:00 +0530 Wed, 04 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32520 A stay application concerning transfer of service tax credit from a branch to the head office was rejected because no sufficient basis was shown for interim suspension of the Commissioner (Appeals) order. The Tribunal noted the Revenue's objection that certain branch-level credits may not relate to the manufacturing operations of the head office, while the respondent argued that any objection should be raised at the factory or manufacturer level rather than against the branch transfer itself. The Tribunal did not decide the substantive admissibility of the credit and only declined protective relief, leaving the impugned order in operation pending appeal. Case-Laws Service Tax Fri, 10 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32520