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2018 (6) TMI 1147 - AT - Service TaxRefund claim - service tax paid was exempted from payment of service tax by virtue of exemption Notification No. 25/2012 ST dated 20.06.2012 w.e.f. 01.07.2012 - unjust enrichment - Held that:- It is clear that services rendered by way of transportation of chemical fertilizer, etc. by rail or vessel, it is exempted from service tax, a fact not disputed by the department. Also, on scrutiny of the invoices annexed with the appeal paper book, the appellant had recovered the charges from the customers M/s IPL mentioning as transportation charges of MOP cargo by barges from ship to shore. In these circumstances, the appellant are eligible to the refund claim of service tax paid for undertaking the transportation of MOP from vessel to shore. Unjust enrichment - Held that:- The adjudicating authority, after considering the Chartered Accountant’s Certificate, the entries made in their books of account, where under it is shown as receivable and also the letter of M/s IPL that they have not reimbursed the amount of service tax paid to the appellant on the ground that no service tax is payable, indicates that the appellant had not passed the burden of service tax, to their customers now claimed as refund. The order of the adjudicating authority restored - appeal allowed.
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