2010 (10) TMI 404

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..... p;- None present for the appellant. Learned D.R. appearing for Revenue submits that the order passed by the learned adjudicating authority is proper and that should be upheld. 2. Learned Counsel for the appellant submits that during the material period Engineering Consultancy service availed from foreign service provider was not brought to tax net w.e.f. 1-1-2005 while the appellant's adjudi .....

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..... was payable on the part of consultancy service w.e.f. 1-1-2005 and that particular fact made the appellant handicapped to claim Cenvat credit. Record also transpires that while passing the order, the judgment of the Apex Court affirming Indian National Shipowners Association v. UOI - 2009 (13) S.T.R. 235 (Bom.) was not before him. So also, following the decision of the Bombay High Court in the sa .....

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..... s to immunity from taxation for the material period in the light of the decision of the Apex Court affirming the decision of the Hon'ble High Court of Bombay in the case of Indian National Ship Owners Association case (supra). While reconsidering the matter, the manner of protest, if any, should receive his consideration to list the bar of unjust enrichment. Accordingly, he is expected to examine .....

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