Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (3) TMI 338 - AT - Service TaxRefund –unjust enrichment – initially the Respondent had paid the service tax on the gross amount without any abatement and subsequently when the Department insisted that they would be eligible for Cenvat credit of the service tax payable only on the net amount after deducting the abatement, after reversal of the Cenvat credit by paying the amount of excess Cenvat credit in cash, the Respondent applied for refund of the excess amount of service tax paid by them - Held that: - Respondent have produced evidence in form of Chartered Accountant’s certificate and their books of accounts showing that the excess amount of service tax paid by them, whose refund is being claimed, was not part of the cost of raw-material and, hence, not part of the price of finished goods sold, and has not been booked to the profit and loss account; - refund allowed
|