TMI Blog2015 (5) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... ira) has submitted an affidavit, wherein they have categorically stated that the appellant had not charged any service tax nor was paid by them. The C.A.'s certificate produced by the appellant indicates that the amount for which refund is sought is paid out of pocket of the appellant here-in. In our considered view, both the lower authorities have not appreciated these evidences in the correct perspective. In our view, since the appellant here-in shown the entire amount of service tax liability as receivable and in support of which journal entries were produced, we find that the appellant is eligible for the refund of the amount as claimed - Refund granted. - Appeal No. ST/123/10-Mum - - - Dated:- 5-2-2015 - M V Ravindran, Member (J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first appellate authority. The first appellate authority did not agree to the contention raised by the appellant and rejected the appeal, hence the appellant is before us. 3. Learned C.A. would take us through the entire records and submit that the appellant had demonstrated before both the lower authorities that the service tax which has been claimed as refund was not recovered from their client hence question of unjust enrichment would not arise. He also relied on with the Chartered Accountant's certificate as well as the affidavit, which indicate that the client had not paid service tax to the appellant. He also produced the bills as well as the ledger entries to substantiate his claim that the amount claimed as refund was never r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yable by their client and subsequently on being informed by their clients, they reversed the entries indicating that the service tax paid by them is receivable from Govt. Department. We also find that the client namely M/s Essar Steel Ltd. (Hazira) has submitted an affidavit, wherein they have categorically stated that the appellant had not charged any service tax nor was paid by them. The C.A.'s certificate produced by the appellant indicates that the amount for which refund is sought is paid out of pocket of the appellant here-in. In our considered view, both the lower authorities have not appreciated these evidences in the correct perspective. In our view, since the appellant here-in shown the entire amount of service tax liability a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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