https://www.taxtmi.com/caselaws?id=448239 CESTAT Chandigarh disposed of a service tax refund appeal filed by a company undergoing CIRP proceedings. The appellant sought refund of service tax paid on transport of goods by road services for the period 1997-2008. Following precedents set by coordinate benches in similar cases involving companies under resolution plans, the Tribunal held that once a Resolution Plan is approved by NCLT, pending appeals before CESTAT stand abated as the Tribunal becomes functus officio. Since the Resolution Plan made no provision for this pending case, the appeal was disposed of as abated. en-us Fri, 05 Jan 2024 00:00:00 +0530 Sun, 14 Jan 2024 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448239 CESTAT Chandigarh disposed of a service tax refund appeal filed by a company undergoing CIRP proceedings. The appellant sought refund of service tax paid on transport of goods by road services for the period 1997-2008. Following precedents set by coordinate benches in similar cases involving companies under resolution plans, the Tribunal held that once a Resolution Plan is approved by NCLT, pending appeals before CESTAT stand abated as the Tribunal becomes functus officio. Since the Resolution Plan made no provision for this pending case, the appeal was disposed of as abated. Case-Laws Service Tax Fri, 05 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448239