TMI Blog2011 (1) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... such the excess service tax paid by the respondent was only being shown as separate in the invoice and was not actually collected from their customers - By raising the subsequent credit notes, it is only the entries in the books of accounts which were sought to be rectified - Further the Chartered Accountant certificate and the certificate of the buyer also show that the amount of service tax was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Commissioner, Service Tax Division, Bhavnagar on the ground that they are job worker and therefore they cannot be held as service provider under business auxiliary services as their activity accounts to manufacture as per Section 2 of Central Excise Act, 1944 and therefore they sought the refund of Rs.16,63,451/- being wrongly paid by them under business auxiliary services. 3. The lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duced they have not received the full amount from the client for the work done; that they have issued credit note for the wrong service tax charged in the bill and thus the issuance of credit has effectively reduced their bill amount from their client; placed reliance on the case laws of Jyoti Ltd. 2008 (232) ELT 832, Prachar Communication Ltd. 2006 (2) STR 492 (Tri. Mumbai), Kirloskar Ebara Pumps ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Alcock Ashdown (Gujarat). Accordingly he held that the refund is not hit by bar of unjust enrichment. 6. The Revenue in their memo of appeal have held that once the assessee had passed on duty burden at the time of clearance of the goods, subsequent issuance of credit notes to the buyers cannot come to their rescue. They have also submitted that the onus to show that the duty in question ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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