2011 (6) TMI 407

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....yan: Heard both sides. 2. The appellant is a manufacturer of paints and is also registered as 'inputs service distributor' of goods transport agency services and Business Auxiliary services. The appellants claimed refund of Service Tax paid by them as recipient of service amounting to Rs. 61,907/- which was paid in excess during the month of March, 2007 as they had paid on provisional basis ....

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.... burden to others. He seeks setting aside the order of the Commissioner (Appeals) on the issue of unjust enrichment. 4. In this regard, learned advocate relies on the decision of the Hon'ble High Court of Madras in the case of Addison & Co. vs. CCE, Madras reported in [2001 (129) ELT 44 (Mad)] wherein it has been held that in respect of manufacturer, unjust enrichment should be viewed only from....

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....ions from both the sides and perused the records. In the case of GTA services, the Service Tax has been undisputedly paid by the appellants only as recipient of GTA services. As recipient of GTA services, the Service Tax burden has been borne by them, as they have acted both as deemed service provider and recipient. However, the issue raised by the learned DR as to whether any credit has been take....