2001 (8) TMI 4

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..... of pre-deposit of service tax confirmed of Rs. 4,32,375/-. 2.  The appellant provided engineering services to M/s. Larsen & Toubro Limited and paid the service tax and also included the same in the bills raised on M/s. Larsen & Toubro Limited. They later realised that M/s. Larsen & Toubro Limited being consulting engineers themselves were liable to pay the service tax on the services rendere .....

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..... by them to their customers. In this context they relied upon the Tribunal judgment in the case of Indo Flogates Limited v. CCE, Bhubaneswar, 1998 (102) E.L.T. 463. The Commissioner, however, relied upon the Tribunal judgment in the case of CCE, Madras v. Addison & Company - 1997 (93) E.L.T. 429. In this judgment the Tribunal held that the post-clearance transaction by issue of credit note did not .....

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..... e is no such express provision in Section 11B of the Act with which we are concerned. However, the philosophy that infuses the amendment made to Section 11B is that it is the person who suffers the burden of duty who should get the refund of that duty. This, in fact, is what the Court has explicitly said in the words of the majority that we have reproduced in paragraph 8 above. The earlier decisio .....

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