https://www.taxtmi.com/caselaws?id=77130 The Respondents, manufacturers of MS Ingots, were granted eligibility for Cenvat credit on service tax paid despite paying tax without abatement. The Asstt. Commissioner's initial refund denial was overturned by the Commissioner (Appeals) based on evidence showing the tax burden was not passed on to customers. The claim for refund of excess service tax was allowed as the Respondent proved no unjust enrichment occurred, supported by a Chartered Accountant's certificate and book of accounts. The judgment emphasized the importance of considering evidence in unjust enrichment cases and not dismissing certificates without contrary proof. en-us Thu, 04 Mar 2010 00:00:00 +0530 Mon, 21 Apr 2014 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77130 The Respondents, manufacturers of MS Ingots, were granted eligibility for Cenvat credit on service tax paid despite paying tax without abatement. The Asstt. Commissioner's initial refund denial was overturned by the Commissioner (Appeals) based on evidence showing the tax burden was not passed on to customers. The claim for refund of excess service tax was allowed as the Respondent proved no unjust enrichment occurred, supported by a Chartered Accountant's certificate and book of accounts. The judgment emphasized the importance of considering evidence in unjust enrichment cases and not dismissing certificates without contrary proof. Case-Laws Service Tax Thu, 04 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77130