TMI Blog2023 (3) TMI 737X X X X Extracts X X X X X X X X Extracts X X X X ..... of accounts of the respondent and the relevant records maintained for service tax purpose, including the challans, GST returns maintained during the period from October 01, 2005 to February, 2011 - No good reason has been given by the Adjudicating Authority to reject the certificate of the Chartered Accountant. The Commissioner (Appeals) has relied upon the Certificate, as no evidence had been led by the department to substantiate that it was not correct. Thus, there is no error in the finding recorded by the Commissioner (Appeals) that the principal of unjust enrichment would not be applicable in the present case. Whether the Commissioner (Appeals) was justified in remanding the matter to the Adjudicating Authority for verification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal. 2. The respondent has also filed Cross-Objections against that part of the order passed by the Commissioner (Appeals) that remands the matter to the Adjudicating Authority to verify the challans submitted by the respondent after providing an opportunity. 3. It transpires from the records that in regard to the service tax demand under the category of goods transport agency services under the reverse charge mechanism for the period 2005-06, the Tribunal in its decision dated 26.08.2016 held that as no consignment note was issued by the transporter, service tax could not have been charged from the respondent under the reverse charge mechanism. It is stated that the department had filed an appeal before the Supreme Court, but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f passing the burden of the tax would not arise and in any case, the Commissioner (Appeals) committed no error in relying upon the Certificate issued by the Chartered Accountant. Learned counsel for the respondent also submitted that as all the challans had been submitted to the Commissioner (Appeals), there was no reason for the Commissioner (Appeals) to remand the matter to the Adjudicating Authority. 7. We have considered the submissions advanced by the learned authorised representative appearing for the department and the learned counsel appearing for the respondent. 8. The first issue that requires adjudication is as to whether the Commissioner (Appeals) was justified in recording a finding that the principal of unjust enrichment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payable by the Company upto February 2011. (iii) The burden of the aforesaid amount of Rs. 2,03,61,523/- has been borne by the company and has not been passed on to any other person in any manner. The above statement is true and correct to the best of our knowledge and belief and the same is based on the basis of Books of Accounts produced before us and information and explanation given to us. 11. No good reason has been given by the Adjudicating Authority to reject the aforesaid certificate of the Chartered Accountant. The Commissioner (Appeals) has relied upon the Certificate, as no evidence had been led by the department to substantiate that it was not correct. 12. In this view of the matter, there is no error in the findin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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