TMI Blog2022 (11) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the Ld. Commissioner (Appeals) only based on the contract clause and statement of Shri Milind Belsare concluded that appellant have passed on the burden of service tax to the customers. However here Ld. Counsel submitted the copy of balance sheet, details of amount shown as receivable in Balance Sheet, break-up of receivable amount, details of contract, copy of invoices and copy of CA certificate in support of their claim that no service tax was charged from the customers. Matter remanded to the adjudicating authority only for limited purpose to verify the factual aspect as per the books of account of the appellant that whether the incidence of service tax has not been passed on to any other person or otherwise - appeal allowed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... though has sanctioned the refund claims but ordered to the same to be transferred to consumer welfare fund on the ground that paid service tax amount was already received by the Appellant from its clients. Being aggrieved by the impugned orders appellant filed appeals before the Commissioner (Appeals), who vide impugned common Order-In- Appeal upheld the orders passed by the refund sanctioning authority and rejected all the appeals of appellant. Hence the present appeals before us. 3. Shri V. Lakshmi Kumaran, Jigar Shah, Ishan Bhatt appearing on behalf of the appellant submits that the entire incidence of tax has been borne by the Appellant and no amount of service tax paid by the appellant under protest has been recovered from the custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... con Co. Ltd.- 2018(339)ELT 177(SC) Gujarat State Fertilizer Chemicals Vs. CCE, Vadodara 2014(309)ELT 94 (Tri. Ahmedabad) Mirc Electronics Ltd. Vs. CCE, Ahmedabad- 2013 (287)ELT 225 (Tri. Ahmedabad) RCC (Sales) Pvt. Ltd. Vs. CCE, Hyderabad 2008(223)ELT 53 (Tri. Bangalore) Elantas Beck India Ltd. Vs. CCE 2016(339)ELT 325 (Tri. Mumbai) JK Prints Vs. Commissioner of CGST -2020(373)ELT 110 (Tri. Mumbai) A.N. Kapoor Janitors Pvt. Ltd. Ors . Vs. Commissioner of Central Excise Service tax, Lucknow -2021-TIOL-135-CESTAT-ALL. 3.2 In post hearing, on behalf of the appellant, the learned counsel also submitted the copy of balance sheet and detail breakup of the amount shown as receivables on their Balance sheet along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed on or otherwise, we find that the Ld. Commissioner (Appeals) only based on the contract clause and statement of Shri Milind Belsare concluded that appellant have passed on the burden of service tax to the customers. However here Ld. Counsel submitted the copy of balance sheet, details of amount shown as receivable in Balance Sheet, break-up of receivable amount, details of contract, copy of invoices and copy of CA certificate in support of their claim that no service tax was charged from the customers. However we noticed that the said details were not produced by the appellant before the adjudicating authority. We therefore, remand the matter to the adjudicating authority only for limited purpose to verify the factual aspect as per t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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