TMI Blog2018 (12) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... ment has not been submitted by appellant before original authority. Before Commissioner (Appeals) also they only submitted balance sheet and CA certificate, however, no further details like, Ledger, Schedule, etc. in support of the balance sheet were submitted before Commissioner (Appeals). Therefore, in absence of such documents, it is not possible to ascertain that whether the incidence of servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that the refund of the service tax were sought for the reason that during the period prior to 18.04.2006, the service tax was not payable on reverse charge basis in respect of service received from abroad, a provision for payment of tax on reverse charge basis came into effect by enactment of Section 66A w.e.f. 18.04.2006 therefore, the refund on merit is clearly admissible. The original aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE 2016 (6) TMI 779-CESTAT Hyderabad Needle Industries (I) Pvt. Ltd Vs. CCE 2016 (46) STR 489 (T) Radicura Pharmaceuticals Pvt. Ltd Vs. CST 2015 (39) STR 485 (T) 3. Sh. Amit Mishra Ld. Deputy Commissioner (AR) appearing on behalf of Revenue reiterates the finding of impugned order. He submits that service tax was paid for the period July, 1997 to August, 2002. As per the appellant, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. Before Commissioner (Appeals) also they only submitted balance sheet and CA certificate, however, no further details like, Ledger, Schedule, etc. in support of the balance sheet were submitted before Commissioner (Appeals). Therefore, in absence of such documents, it is not possible to ascertain that whether the incidence of service tax paid and claimed as refund was passed on to any other pers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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