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TMI Blog2011 (6) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... ed DR as to whether any credit has been taken in respect of Service Tax paid is very much relevant. Whether they have used GTA services for bringing inputs and taken credit and whether the Service Tax credit has been passed on to the buyers of finished goods in relation to which GTA service tax was paid are required to be considered by the original authority. The issue of unjust enrichment in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Service Tax paid by them as recipient of service amounting to Rs. 61,907/- which was paid in excess during the month of March, 2007 as they had paid on provisional basis pending receipt of details of final figures of freight paid and Service Tax payable. The original authority rejected the refund claim on three grounds one of which was unjust enrichment. On appeal by the party, the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Addison Co. vs. CCE, Madras reported in [2001 (129) ELT 44 (Mad)] wherein it has been held that in respect of manufacturer, unjust enrichment should be viewed only from the manufacturer's point of view and not from the buyers at the subsequent stages. 5. Learned DR submits that the ground that as recipient there should be no presumption as to passing of tax burden is being raised for the first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been borne by them, as they have acted both as deemed service provider and recipient. However, the issue raised by the learned DR as to whether any credit has been taken in respect of Service Tax paid is very much relevant. Whether they have used GTA services for bringing inputs and taken credit and whether the Service Tax credit has been passed on to the buyers of finished goods in relation to wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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