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TMI Blog2018 (3) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.225-ST/APPL-LKO/LKO/2017 dated 12/09/2017 passed by Commissioner of Customs, Central Excise Service Tax (Appeals), Lucknow. 2. Brief facts of the case are that the appellants were manufacturer and processor of Weaning Food and had supplied the entire quantity to State Government of Uttar Pradesh. They paid service tax amounting to ₹ 26,08,539/- during the period from June, 2014 to February, 2015 in respect of service tax on Goods Transport Agency Service as service recipient under the provisions of reverse charge mechanism. Subsequently, they realized that transportation of food was covered by SI. No.21 (d) of Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , made applicable to Service Tax matters, provides that the applicant has to establish that the incidence of such duty had not been passed on by him to any other persons. 6. From the case record it is found that the above legal obligation has not been fulfilled by the applicant neither at the adjudication stage nor at appellate stage. Chartered Accountant s certificate to the effect that burden of the claimed amount has not been passed on and that the said amount is shown as recoverable in balance sheet could be treated as compliance of the requirement of Section 11B, as made applicable to service tax matters. This view has been held by Hon ble CESTAT in the case of Wind World India Ltd. Vs CC Mumbai, reported at 2015 (324) E.L.T. 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as accepted. 4. Learned A.R. for Revenue has supported the impugned Order-in-Appeal. 5. Having considered the rival contentions, I find that the Lower Authorities did not have the benefit of said precedent ruling of this Tribunal nor they had the advantage of said certificate dated 29/11/2017 issued by Chartered Accountant. I, therefore, remand the matter back to the Learned Commissioner (Appeals) with a direction to examine the issue in the light of said precedent decision of this Tribunal by taking into consideration the said certificate dated 29/11/2017 issued by Chartered Accountant. 6. Accordingly, by setting aside the impugned Order-in-Appeal matter is remanded in above terms. (Dictated Pronounced in Court) - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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