https://www.taxtmi.com/caselaws?id=379332 Refund of service tax attributable to the material component of a works contract was held admissible because the documentary record, including bills, invoices and a Chartered Accountant's certificate, supported the valuation adopted and the material portion was found deductible under Notification No. 12/2003-ST. The bar of unjust enrichment was not established because the books of account and certificate showed the amount as receivable and not passed on to customers. The Revenue's appeal therefore failed. en-us Fri, 08 Mar 2019 00:00:00 +0530 Wed, 01 May 2019 09:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379332 Refund of service tax attributable to the material component of a works contract was held admissible because the documentary record, including bills, invoices and a Chartered Accountant's certificate, supported the valuation adopted and the material portion was found deductible under Notification No. 12/2003-ST. The bar of unjust enrichment was not established because the books of account and certificate showed the amount as receivable and not passed on to customers. The Revenue's appeal therefore failed. Case-Laws Service Tax Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379332