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TMI Blog2016 (11) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent ORDER The appeal is directed against Order-in-Appeal No. MUM-II-STAX-000-APP-09-15-16 dated 10/11/2015 passed by the Commissioner (Appeals) Service Tax-II, Mumbai. 2. The fact of the case is that the appellant is engaged in providing Business Support Services. The appellant had filed a refund claim in respect of service tax of Rs. 1,49,451/- paid in excess during the perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich cenvat credit availed are qualified as input service as per Rule 2(l) of Cenvat Credit Rules, 2004. Aggrieved by the impugned order, the appellant is before me. 3. Shri Nand Kishore, Ld. Counsel with Ms. Fatima Barodawalla, Advocate appeared on behalf of the appellant. He submits that as regard the unjust enrichment, the original authority transferred sanctioned refund to Consume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant though mistakenly charged excess value and corresponding service tax but for the said amounts, credit note was issued, accordingly the excess paid service tax was not recovered from the service recipient. Thus, for this reason also, it is established the incidence of excess paid service tax was not passed on to any other person. 4. Shri V. Kaushik, Ld. Assistant Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly observed that the amount of service tax paid in excess has been shown as 'receivable' under the head of 'Loans and Advances'. It is also undisputed fact that appellant have not recovered the excess value charged in the invoice and its' corresponding service tax from the recipient of service on the basis of credit not issued by the appellant to the service receiver. In my view, this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for this amount also the only issue left is unjust enrichment. For both the amounts, I have already expressed my above views. The adjudicating authority is directed to verify the documents such as annual report for 2006-07 & 2007-08. It is made very clear that in the lights of books of accounts, I do not see any reason to go into the C.A. certificate. In view of my above discussion, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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