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TMI Blog2018 (9) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... - as the appellant has not availed Cenvat credit on service tax paid on transportation charges, he entitled to claim refund claim on access service tax paid by them - refund allowed - appeal allowed - decided in favor of appellant. - APPEAL NO. ST/60473/2018 - A/62611/2018-SM[BR] - Dated:- 3-8-2018 - Mr. Ashok Jindal, Member (Judicial) Present for the Appellant(s): Shri A. S. Gill (Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund claim was rejected on the ground of unjust enrichment. Against the said order, the appellant is before me. 3. The Ld. Counsel for the appellant submits that the Ld. Commissioner (Appeal) has relied on the decision of Solar Pesticides Pvt. Ltd. Vs. UOI reported as 2000 (116) E.L.T 401 (SC) to say that bar of unjustice was applicable. It is his contention that the facts in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax by them. 4. On the other hand, Ld. AR reiterated the findings of the impugned order. 5. Heard the parties. 6. Considering the fact that, the appellant is not entitled to avail Cenvat credit of service tax paid on goods transportation charges, therefore, there is no question arises of passing of the Cenvat credit to the buyer. In that circumstances, as contended by the Ld. Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X
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