TMI Blog2016 (6) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax for the transactions on the basis of reverse charge mechanism. So, there is no question of the incidence of duty/tax being passed on to another. Without an iota of incidence the Commissioner (Appeals) has concluded that the refund is hit by unjust enrichment merely because the amount was said to be shown as expenditure. The constraints faced in accounting cannot be a ground to assu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of Transmission Towers Tower parts are also availing credit of Service tax paid on input services used in manufacture of excisable goods and in providing taxable output services. On verification of Annual Financial Report it was found that during the period 2005 - 06 to 2006 - 07 the appellants had paid commission to foreign agents for procuring material from abroad, export order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010 to the department enclosing copy of Order-in-Appeal, requesting to refund ₹ 4,74,251/- being the interest paid by them on the service tax amount of ₹ 14,24,120/- which was set aside by the Commissioner (Appeals). The original authority sanctioned an amount of ₹ 4,69,547/- after deducting the short paid interest of ₹ 4,704/- for the year 2006 - 07. 5. Aggrieved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in mind that the appellant is liable to pay service tax for the transactions on the basis of reverse charge mechanism. So, there is no question of the incidence of duty/tax being passed on to another. Without an iota of incidence the Commissioner (Appeals) has concluded that the refund is hit by unjust enrichment merely because the amount was said to be shown as expenditure. The constraints fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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