2018 (3) TMI 997

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..... spondent Per : S.S GARG The present appeal has been filed by the Revenue directed against the impugned order dated 13.07.2016 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has set aside the Order-in-Original. Briefly the facts of the present case are that the appellants are service provider under the category of Advertising Agency Service and they filed a refund claim .....

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..... hat as per para 9(ii) of the impugned order it is clearly observed by the appellate authority that there was no claim from the assessee that they had not passed on the burden of tax to their clients. The assessee collected service tax on the whole value from their client and they paid the tax so collected to the Government account also. Later on the assessee had issued credit notes to their client .....

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..... to and therefore, the Commissioner (Appeals) has set aside the Order-in-Original. In support of his submission, he relied upon the following decisions: a) Reckitt & Colman of India Ltd. Vs. Collector of Central Excise - 1996 (88) E.L.T. 641 (S.C) b) Trichem Enterprises Pvt. Ltd. Vs. CCE & ST, Vapi -2016 (46) S.T.R. 592 (Tri.-Ahmd.) c) Sachin Gandhi Vs. CCE & ST, Vapi - 2016 (339) E.L.T. 73 (Tr .....

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