https://www.taxtmi.com/caselaws?id=390568 The appeal was dismissed as the appellant's refund claim for service tax paid was rejected due to the collection of service tax from customers and the absence of provisions for inter-unit adjustments. The Tribunal held that even if the tax was paid erroneously, since it was passed on to customers, refund was not admissible under Section 11B of the Central Excise Act, 1944. The request to adjust the amount against the developer's liability was also rejected, emphasizing that the tax amount must be credited to Consumer Welfare and cannot be retained as Service Tax. en-us Fri, 08 Nov 2019 00:00:00 +0530 Sat, 31 Oct 2020 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390568 The appeal was dismissed as the appellant's refund claim for service tax paid was rejected due to the collection of service tax from customers and the absence of provisions for inter-unit adjustments. The Tribunal held that even if the tax was paid erroneously, since it was passed on to customers, refund was not admissible under Section 11B of the Central Excise Act, 1944. The request to adjust the amount against the developer's liability was also rejected, emphasizing that the tax amount must be credited to Consumer Welfare and cannot be retained as Service Tax. Case-Laws Service Tax Fri, 08 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390568