2014 (1) TMI 411

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) PER : S S Kang Heard both sides. 2. The appellant filed this appeal against the impugned order whereby the Commissioner (Appeals) upheld the rejection of refund claim on merit as well on unjust enrichment. 3. During the period in dispute, the appellant paid the service tax under the category of "Business Auxiliary Service" after getting registration with Revenue. The contention of the appell....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....redit note for accounting purpose only. Hence the appellant has not passed on the burden of duty. 4. The Revenue relied upon the findings of the lower authorities. The learned A.R. submitted that as the appellant has shown the amount of service tax separately on the invoices therefore the onus falls on the appellant to prove that the burden of tax has not been passed onto the consumers. The appel....