TMI Blog2014 (2) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... ant was not required to pay any Service Tax in respect of the Services, which were not undertaken by them. There is also no dispute that the entire consideration received by them from M/s. DRDPL stand refunded, alongwith service tax amount. In the above scenario, denial of the refund on the sole technical ground that the same was not shown in the balance sheet, as receivable from the revenue, cannot be held to be just and fair. - Refund allowed - Decided in favor of assessee. - Appeal No. 57296/2013-ST[SM] - FINAL ORDER NO. 50311/2014 - Dated:- 31-1-2014 - Ms. Archana Wadhwa, J. For the Appellant : Ms. Nupur Maheshwari, Advocate For the Respondent : Shri B.B. Sharma, AR JUDGEMENT Per Ms. Archana Wadhwa: Briefly s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants to any other person. Feeling aggrieved with the findings of the adjudicating authority, the appellants filed the appeal before Commissioner (Appeals) on the following grounds: (i) That the appellants had entered into three agreements with M/s. DRDPL for providing various services, all dated 06.12.2006 and collected a sum of Rs. 85,48,298/- (inclusive of Service Tax) for the month of July to September, 2008 by way of unjust enrichment in the books of accounts. The appellants also raised the debit note for these months. Service Tax was deposited on receipt of payment in terms of Section 67 of the Finance Act, 1994 (hereinafter referred to as the act ) and was reflected in the ST 3 returns filed. However, the three agreements ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and credit entries are made for the amount receivable from DRDPL and payable to them respectively. The fund settlement between the appellants and DRDPL is done on quarterly basis where only entries are passed and therefore the General Ledger Account of DRDPL and of the appellants are the most crucial documents to show that the appellants had received advance payments alongwith service tax from DRDPL and reversed the said amount along with service tax. The reliance may further be placed on the Chartered Accountant Certificate where it has been certified that advances of Rs. 85,48,298/- received from DRDPL stand refunded. It has also been certified that the sum of Rs. 9,40,343/- stands recoverable in the books of accounts of the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of service has been returned by the appellants. The appellants have discharged their burden of proof that the incidence of service tax has not been passed on to other party and therefore unjust enrichment is not applicable in the present case. Reliance is also placed on the decision in the case of U.O.I. Vs. A.K. Spintex Ltd. - 2009 (234) ELT 41 (Raj.). (v) That the appellants are also entitled to receive the interest for delayed refund of the service tax paid on advances, which are returned to DRDPL due to termination of agreement. 2. Commissioner (appeals) scrutinized all the document and the General Ledger Account maintained by the appellant as also by DRDPL. He also examined the Chartered Accountant certificate certifying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not reflected as receivable in the balance sheet of the appellant. I find that otherwise there is no dispute on the fact that the Service Tax was deposited by the appellant in advance relating to the services which were to be provided by them to M/s. DRDPL. Further, there is no dispute that the said services were actually not provided, on account of cancellation of an agreement. Consequently the appellant was not required to pay any Service Tax in respect of the Services, which were not undertaken by them. There is also no dispute that the entire consideration received by them from M/s. DRDPL stand refunded, alongwith service tax amount. In the above scenario, denial of the refund on the sole technical ground that the same was not shown i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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