https://www.taxtmi.com/caselaws?id=366916 The appeal was allowed, and the refund claim was granted to the appellant. The appellant's unique circumstance of not availing Cenvat credit on the service tax paid on transportation charges distinguished their case from the precedent relied upon by the Ld. Commissioner (Appeal), leading to the rejection of the claim on unjust enrichment grounds. The Member (Judicial) held that the appellant's inability to pass on the benefit to the buyer due to not availing Cenvat credit justified granting the refund claim for the excess service tax paid. en-us Fri, 03 Aug 2018 00:00:00 +0530 Tue, 11 Sep 2018 22:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366916 The appeal was allowed, and the refund claim was granted to the appellant. The appellant's unique circumstance of not availing Cenvat credit on the service tax paid on transportation charges distinguished their case from the precedent relied upon by the Ld. Commissioner (Appeal), leading to the rejection of the claim on unjust enrichment grounds. The Member (Judicial) held that the appellant's inability to pass on the benefit to the buyer due to not availing Cenvat credit justified granting the refund claim for the excess service tax paid. Case-Laws Service Tax Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366916