TMI Blog2015 (5) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... could not satisfy the lower authority that the amount of service tax paid by them is correlated with the invoices raised on foreign mobile operator for inbound international roaming charges. The appellant, on the other hand, claim that the information has been provided and even chartered accountants certificate has been submitted to the effect that the service tax of ₹ 15,64,222/- has been paid in connection with inbound international roaming service and that the service tax was not shown in the invoices nor collected from the customers. Matter remanded back - Decided in favour of assessee. - Appeal No. ST/540/2009-Cus (DB) - Final Order No. 50729/2015 - Dated:- 22-1-2015 - P K Das, Member (J) And P S Pruthi, Member (T),JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated that the charge in the show cause notice was that the appellant's refund claim is hit by doctrine of unjust enrichment laid down in section 11B(1) of Central Excise Act, 1944 and made applicable to service tax law. In as much as burden of proof is cast on them to prove the incidence of service tax has not been passed on to other persons. According to her, the adjudicating authority rejected the refund claim on the ground that from the documents submitted, namely, TR-6 challan, sample copies of agreement, sample invoices, ST-3 return, it cannot be ascertain that gross service tax paid by the appellant also includes service tax paid on the international inbound roaming services. The adjudicating authority has recorded that the verifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority and the Commissioner (Appeals) have come to the conclusion that the appellant could not satisfy the lower authority that the amount of service tax paid by them is correlated with the invoices raised on foreign mobile operator for inbound international roaming charges. The appellant, on the other hand, claim that the information has been provided and even chartered accountants certificate has been submitted to the effect that the service tax of ₹ 15,64,222/- has been paid in connection with inbound international roaming service and that the service tax was not shown in the invoices nor collected from the customers. The Revenue could have verified, if required, the authenticity of the CAs certificate from the records available wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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