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Whether in case composite price (inclusive of service tax) is shown in invoice and no separate duty indicated will be treated as unjust enrichment i.e. burden of service tax liability has been transferred?

Dated:- 7-4-2015 - 21 - Refund No. In the case of Jaipur Syntex Ltd. [2002 (4) TMI 113 - CEGAT, NEW DELHI], it was held that the argument of the learned JDR that since in invoices, the composite duty inclusive of excise duty, had been shown, a presumption deserves to be drawn that incidence of duty had been passed on to the customers, by the appellants, cannot be accepted in view of the ratio of law laid down in the case of Metro Tyres Ltd. [1993 (4) TMI 177 - CEGAT, NEW DELHI] which is validate .....

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