9911796707
TMI BlogWhether in case, composite price (inclusive of service tax) is shown in invoice and no separate duty indicated , will be treated as unjust enrichment i.e. burden of service tax liability has been transferred?X X X X Extracts X X X X X X X X Extracts X X X X ..... at the argument of the learned JDR that since in invoices, the composite duty inclusive of excise duty, had been shown, a presumption deserves to be drawn that incidence of duty had been passed on to the customers, by the appellants, cannot be accepted in view of the ratio of law laid down in the case of Metro Tyres Ltd. [1993 (4) TMI 177 - CEGAT, NEW DELHI] which is validated even by the Apex cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the original price so as to make a provision for the additional burden of the excise duty. We must remember the fact that the Explanation will come into the picture only where `the element of excise duty, if any' is added to the price of any of the medicines. The department has not been able to show and indeed it is impossible for them to show that any element of excise duty has been added to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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