9911796707
TMI Blog2016 (11) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Nand Kishore, Advocate with Ms. Fatima Barodawalla, Advocate for the Appellant Shri V. Kaushik, Asstt. Commissioner (A.R.) for the Respondent ORDER The appeal is directed against Order-in-Appeal No. MUM-II-STAX-000-APP-09-15-16 dated 10/11/2015 passed by the Commissioner (Appeals) Service Tax-II, Mumbai. 2. The fact of the case is that the appellant is engaged in providing Business Support Services. The appellant had filed a refund claim in respect of service tax of ₹ 1,49,451/- paid in excess during the period from October, 2006 to March, 2007. The adjudicating authority sanctioned refund claim for ₹ 64,220/-, but transferred this amount to Consumer Welfare Fund under Section 11B(2) of the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate, he submits that even though C.A. certificate does not specify regarding passing on of incidence but in the annual report of 2006-07 and 2007-08, the subject amount was clearly declared as receivable under the head of Loans and Advances . He also submits that the appellant though mistakenly charged excess value and corresponding service tax but for the said amounts, credit note was issued, accordingly the excess paid service tax was not recovered from the service recipient. Thus, for this reason also, it is established the incidence of excess paid service tax was not passed on to any other person. 4. Shri V. Kaushik, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue, reiterates the findings of the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in the show cause notice nor adjudicated in the adjudication order. Therefore, the Commissioner (Appeals) to this extent gone beyond the scope of show cause notice and original order. As regard the issue whether the cenvat credit is admissible before obtaining the service tax registration, the Ld. Commissioner answered this issue in favour of the appellant. Therefore, for this amount also the only issue left is unjust enrichment. For both the amounts, I have already expressed my above views. The adjudicating authority is directed to verify the documents such as annual report for 2006-07 2007-08. It is made very clear that in the lights of books of accounts, I do not see any reason to go into the C.A. certificate. In view of my abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
