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2015 (8) TMI 591 - AT - Service TaxDenial of refund claim - Unjust enrichment - respondent discharged the service tax liability under protest - Held that:- If the revenue authorities were not inclined to accept the chartered accountant content certificate, they should have adduced some evidence that the incidence of duty has been passed on nor any further clarification was sought from respondent or their CA. Feeble attempt is made in the grounds of appeal to state that it is not clear as what records were checked by the chartered accountant. In my view, a chartered accountant is an expert and as can be seen from the certificate, he has verified the records and then came to a conclusion that incidence of tax is not passed on. - On the issue of unjust enrichment, of the service tax paid on goods transport operator services for the period in question, this bench in the case of Pauls Engineering Industries Pvt. Ltd., (2008 (2) TMI 82 - CESTAT MUMBAI) has allowed the refund in view of retrospective amendment - There is no infirmity in the impugned order - Decided against Revenue.
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