9911796707
TMI Blog2016 (9) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... cation dated 27/2/2009. - appellants also contended that being manufacturer exporter of the goods, the service tax paid on the services utilized by them for export of the goods is, in any case refundable to them under Notification No. 40/2007-ST as amended, and in terms of Rule 5 of Cenvat Credit Rules, where the question of unjust enrichment would not arise. Held that:- Though the said conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned AR for the Revenue, I find that the appellant is engaged in the manufacture of automotive cylinder head and were paying duty on the GTA services, so availed by them, on reverse charge basis. They were also taking credit of the service tax paid by them. 2. As per Notification No. 12/2008 dated 01/3/2008, an assessee is required to pay service tax on the GTA services @ 25% of value of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. 5. The only ground required to be examined in the present appeal is as to whether the principle of unjust enrichment would be applicable to the refund, claimed and sanctioned. The appellants have strongly contested that the excess payment of service tax made by them, was not availed as credit and would not form a part of their final value of the product. They have drawn, attention of the au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enrichment would not arise. Though the said contention of the appellants stand reproduced by Commissioner (Appeals) in his impugned order but the same does not stand adverted to and there is no finding on the same. As such, I am of the view that the matter needs to be re-examined, for which purpose I set aside the impugned order and remand the matter to original Adjudicating Authority. Needless t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
