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2015 (12) TMI 881 - CESTAT BANGALORE

2015 (12) TMI 881 - CESTAT BANGALORE - TMI - Denial of refund claim - Business Auxiliary Service imported from abroad - bar of unjust enrichment - Held that:- There was no question of passing on the burden of payment of service tax to another person by the appellant inasmuch as the payment made by them was under the reverse charge mechanism under Rule 2 of the Service Tax Rules 1994. The fact remains that the service tax in question was paid in cash and the amount is lying with the department. - .....

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r the Respondent : Mr N Jagdish, Superintendent (AR) ORDER Per B S V Murthy Perused the records and heard both sides. The appellant had paid service tax on Business Auxiliary Service imported from abroad during the period from December 2005 to June 2007 by way of debit in CENVAT account. This mode of payment was objected to by the department whereupon they repeated the payment in cash on 18/10/2008. They paid interest also. On these facts, the Assistant Commissioner allowed them re-credit in the .....

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