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    Appellant Entitled to Cenvat Credit for Input Services at Zonal Offices u/r 2(l) of Cenvat Credit Rules, 2004.
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    Refund Claim Denied Due to Non-Disclosure in ST-3; Case Remanded for Fresh Decision After Manual Verification.
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Refund claim - Principles of unjust enrichment - only by way of...

Unjust Enrichment: Reflecting Service Tax in Accounts Doesn't Mean Passing Burden to Customers. Taxpayer Can Adjust Capital Account.

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Service Tax February 1, 2023 Case Laws AT
Refund claim - Principles of unjust enrichment - only by way of bit in profit and loss account, it does not amount to passing of the burden to a third person or the customer indirectly. An assessee is always at liberty to right back the expenditure debited in profit and loss account by way of adjustment in their capital account. - AT

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Acts Income Tax