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Service Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Denial of refund claim - Unjust enrichment - Onus to prove - ...

Service Tax

September 12, 2015

Denial of refund claim - Unjust enrichment - Onus to prove - service tax which has been recovered from the customer, who has taken cenvat credit of the said service tax - refund not allowed - AT

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  10. Denial of refund claim - Unjust enrichment - Simply stating that the goods were sold at a loss does not establish that the duty incidence was not passed - No refund - AT

 

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