https://www.taxtmi.com/caselaws?id=222132 The High Court held that the manufacturer cannot claim credit for service tax borne by the ultimate consumer if not proven otherwise. The appellant failed to demonstrate that the service tax element was not recovered from employees, leading to the appeal being rejected. Regarding the limitation under Section 11A of the Central Excise Act, the appellant's failure to provide evidence of amounts recovered from employees in monthly returns resulted in the appeal being rejected, emphasizing the need for timely disclosure and documentary evidence in tax matters. en-us Tue, 09 Apr 2013 00:00:00 +0530 Sat, 04 Jul 2015 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222132 The High Court held that the manufacturer cannot claim credit for service tax borne by the ultimate consumer if not proven otherwise. The appellant failed to demonstrate that the service tax element was not recovered from employees, leading to the appeal being rejected. Regarding the limitation under Section 11A of the Central Excise Act, the appellant's failure to provide evidence of amounts recovered from employees in monthly returns resulted in the appeal being rejected, emphasizing the need for timely disclosure and documentary evidence in tax matters. Case-Laws Central Excise Tue, 09 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222132