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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 ..... shok Jindal The appellant is in appeal against the impugned order wherein refund claim has been rejected by the Ld. Commissioner (Appeal) on the ground of unjust enrichment. 2. The facts of the case are that the appellant procured certain inputs and paid transportation charges. On the transportation charges, the appellant is required to pay service tax under reverse charge mechanism @ 25% of tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit was utilized for payment of duty on goods manufactured by them. But in the case in hand, on service tax paid on goods transportation charges, the appellant is not entitled to avail Cenvat credit when they have not availed Cenvat credit, therefore, passing, thereof to the buyer is not possible, in that circumstances, the facts of this case are distinguishable from the facts of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icides Ltd. (Supra). Admittedly, in the case of Solar Pesticides Ltd. (Supra), the assessee took Cenvat credit and the same was utilized for payment of duty. That is not the case in hand, therefore, the decision of the Hon'ble Apex Court in the case of Solar Pesticides Ltd. (Supra) is not applicable to the facts of this case, in that circumstances, I hold that as the appellant has not availed Cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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