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TMI Blog2020 (6) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... Hence, the same is admissible input service. Therefore, there is no doubt that the appellant is entitled for the Cenvat Credit of Service Tax paid on compensation for non-lifting of steam by the appellant. Unjust Enrichment - HELD THAT:- The appellant have accounted for the amount of refund in their ledger as recoverable dues therefore, the amount was not included in any of the amount which was recovered or recoverable from the buyer. Hence, it is clear that the incidence of the refund amount was not (sic) paid passed on by the appellant to any other person - the appellant have passed the test of unjust enrichment. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 11916 of 2018-SM - A/10720/2020 - Dated:- 28-2-2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ired to reverse the credit they filed refund claim of ₹ 2,43,372/- (2,18,000+25,372). On 25.7.2017 a Show Cause Notice was issued to the appellant for denial of refund on the ground that the compensation amount paid by the appellant to M/s. PR Ecoenergy Pvt. Ltd. is not towards any service used in the manufacture of final product. It was also proposed that the refund claim is hit by unjust enrichment as the appellant has not established that the incidence of the ST has not been passed on to the buyer. The Adjudicating Authority by passing adjudication order dated 19.12.17 rejected the refund claim. 02. Being aggrieved by the Order-In-Original, the appellant filed appeal before the Commissioner (Appeals). The learned Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rates the finding of the impugned order. 06. Heard both the sides and perused the records. I find that the appellant have filed the refund claim in respect of Cenvat Credit reversed by them which is related to a compensation charges towards the short lifting of steam. In this undisputed fact I am of the view that the compensation paid by the appellant to M/s. PR Ecoenergy Pvt. Ltd. is related to supply of steam which is used in the manufacture of final product by the appellant therefore, this expenses is directly in relation to the manufacture of final product. Hence, the same is admissible input service. Therefore, I have no doubt that the appellant is entitled for the Cenvat Credit of Service Tax paid on compensation for non-lifting of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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