2016 (10) TMI 308

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....Shri Vaibhav Bhatnagar, AR, for the Respondent. ORDER Heard the ld. Counsel for the appellant and the ld. AR for the respondent/Revenue. The appeal is preferred against the order dated 9-1-2015 passed by the Commissioner (Appeals), Customs, Central Excise and Service Tax, Meerut. 2. The appellant is a proprietary concern which provided security agency service inter alia to M/s. Ashok....

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....d to educational institutions are exempt from the levy of Service Tax. In view of this clarification on immunity to Service Tax, appellant submitted a claim for refund of the Service Tax remitted by it. On 20-3-2015 the appellant claimed refund of Rs. 2,48,600/- of the Service Tax earlier collected from the school but which component of Service Tax was reversed by the service recipient in the ledg....

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....casts the burden of proof on the assessee and enacts a rebuttable presumption as to unjust enrichment. That presumption could however be rebutted by showing cogent and probative evidence as to there being no enrichment and for claiming refund. 6. In the instant case, the appellant had produced the ledgers maintained by the recipient of services, M/s. Ashok Hall Girl's Residential School vi....