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2011 (1) TMI 99 - CESTAT, NEW DELHIUnjust enrichment – Cenvat credit – Refund claim - filing declaration by the transporters that no Modvat credit stand availed by them does not stand disputed by the Revenue - refund rejected on the ground that declarations were not on each of the invoice and were filed after the services were availed - Refund to be allowed As regards unjust enrichment also, Revenue has simply contended that the burden of proof is on the assessee - findings of the appellate authority with the said tax was paid subsequent to the clearance of the goods and the party wise ledger on record clearly show that the appellants have only claimed freight from their customers and Service Tax paid has not been charged, do not stand rebutted by the Revenue - no merit in the Revenue s appeal, hence rejected
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