9911796707
TMI Blog2008 (2) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... ices of Goods Transport Operators and had to pay the Service Tax for the period 16/11/97 to 01/06/98 as service receiver after the retrospective amendment were made. While paying such service tax, the respondents did not realize that they were eligible for the benefit of the Notification No.43/97-CE dated 05/11/97, which exempted a SSI unit, registered with DIC is from payment of Service Tax on receipt of services of GTO and filed refund claim. The adjudicating authority sanctioned the refund claim and credited the same to the Consumer Welfare Fund under the provisions of Section 12C of the Central Excise Act, 1944. The respondent preferred an appeal to the Commissioner (Appeals), who allowed the refund in cash. Against such ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee to their customers. Therefore, it has rightly been held by the Commissioner (Appeals) that the refund amount was shown as expenditure in profit and loss account and therefore has gone into the costing of the finished products and indirectly passed on to their customers. This view is supported by the decision of the Tribunal in the case of Rajasthan Spinning & Weaving Mills (2006 (194) ELT 254 (Tri-Del.). The chartered accountant's certificate relied upon by the assessee, therefore, loses its evidentiary value as well authenticity in the light of the above decision of the Tribunal. Following the ratio of the above decision, I hold that there is no warrant to interfere with the impugned order and accordingly uphold the same an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Considered the submissions made at length and perused the records. 7. It is not undisputed that the respondents herein had paid the service tax on receipt of the services from the Goods Transport Agencies. This service tax was paid by the respondent on 16/12/2002, subsequent to the retrospective amendment, which made the recipient of the goods transport services seeks liable to pay the service tax. It is also undisputed that the respondent is liable for exemption of the service tax as per the Notification No.43/97-CE dated 05/11/97. On this background, in the remand proceedings, the Commissioner (Appeals) held as under:- "I find that as per Section12B of the Central Excise Act, 1944, this is the parameter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he financial years 2002-2003 and 2003-04. In view of the above facts and in view of CA Certificate, the bar of unjust enrichment will be applicable. Therefore, the refund of Rs.29,441/- is admissible to appellants". 8. On perusal of the Chartered Accountant's certificate produced before the Ld. Commissioner (Appeals) and now produced before me, I find that reliance was placed by Ld. Commissioner (Appeals) on the certificate, as it was produced, on his direction. 9. It has been rightly pointed out by the Ld. Counsel that the case of B.G. Chitale (supra), I sitting singly, took a view that the Chartered Accountant's certificate having verified the entire books of accounts and having come to the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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