TMI Blog2014 (9) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... has been passed. We do not agree with the contention of the learned Counsel that the provisions of Section 11B of the Central Excise Act, 1944 are not applicable to the facts of this case as it is a pre-deposit, as they have paid the Service Tax under the Head of Management Consultancy Service and thereafter sought change of classification. As Service Tax has been paid by the respondent during th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, the respondent paid a sum of ₹ 40 lakhs towards the activity undertaken by them under the category of Management Consultancy Service for the period from October, 2010 to March, 2011. Later-on the respondent sought change of the category of service from Management Consultancy Services to Legal Consultancy Services as the activity undertaken by them does not fall under the category ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent is a pre-deposit and not a Service Tax therefore, unjust enrichment is not applicable. In fact, the findings of the learned Commissioner (Appeals) is not correct in the light of the decision in the case of C.C.E., Pune-I v. Poona Rolling Mills Ltd. - 2007 (220) E.L.T. 907 (Tri.-Mumbai) = 2009 (15) S.T.R. 643 (Tri.-Mumbai). Therefore, the learned AR sought the matter be remanded bac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gement Consultancy Service . Later on, the respondent sought change of classification from Management Consultancy Service to Legal Consultancy Service . It is not coming out from the facts of this case whether the respondent has recovered the Service Tax from the clients or not. During the course of investigation, the learned Counsel for the respondent has produced a certificate issued by the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar of unjust enrichment is required to be passed on by the respondent. In these circumstances, we remand the matter back to the adjudicating authority only to the extent to examine the issue of bar of unjust enrichment. The respondent shall produce the required documents in support of their claim that bar of unjust enrichment has been passed on by them. The adjudicating authority shall pass an app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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