https://www.taxtmi.com/caselaws?id=357000 The case involved a dispute over a refund claim for service tax paid on transportation of food under reverse charge mechanism. The initial claim was rejected due to failure to prove non-passing of duty incidence to buyers as required by Section 11B of the Central Excise Act. The Commissioner (Appeals) upheld the rejection, emphasizing the importance of establishing non-passing of tax burden. After obtaining a Chartered Accountant's certificate certifying non-recovery of tax from buyers, the appellant presented new evidence. The Tribunal remanded the matter for reevaluation based on the certificate and precedent rulings, setting aside the original decision. en-us Fri, 12 Jan 2018 00:00:00 +0530 Fri, 16 Mar 2018 08:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357000 The case involved a dispute over a refund claim for service tax paid on transportation of food under reverse charge mechanism. The initial claim was rejected due to failure to prove non-passing of duty incidence to buyers as required by Section 11B of the Central Excise Act. The Commissioner (Appeals) upheld the rejection, emphasizing the importance of establishing non-passing of tax burden. After obtaining a Chartered Accountant's certificate certifying non-recovery of tax from buyers, the appellant presented new evidence. The Tribunal remanded the matter for reevaluation based on the certificate and precedent rulings, setting aside the original decision. Case-Laws Service Tax Fri, 12 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357000