https://www.taxtmi.com/caselaws?id=34135 The Tribunal upheld the rejection of the refund claim for service tax on sponsorship service, citing unjust enrichment due to lack of evidence that excess tax collected was not passed on to clients. However, the Tribunal allowed a reexamination of the eligibility for refund on Cenvat credit for business exhibition service, considering the reasonable delay in taking credit and lack of clarity on services and payments. The decision emphasized the burden of proof on non-passing of service tax liability and the timing for claiming credit under the Cenvat Credit Rules. en-us Mon, 16 Mar 2009 00:00:00 +0530 Thu, 06 May 2010 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34135 The Tribunal upheld the rejection of the refund claim for service tax on sponsorship service, citing unjust enrichment due to lack of evidence that excess tax collected was not passed on to clients. However, the Tribunal allowed a reexamination of the eligibility for refund on Cenvat credit for business exhibition service, considering the reasonable delay in taking credit and lack of clarity on services and payments. The decision emphasized the burden of proof on non-passing of service tax liability and the timing for claiming credit under the Cenvat Credit Rules. Case-Laws Service Tax Mon, 16 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34135