2016 (11) TMI 835

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....Asstt. Commissioner (A.R.) for the Respondent ORDER The appeal is directed against Order-in-Appeal No. MUM-II-STAX-000-APP-09-15-16 dated 10/11/2015 passed by the Commissioner (Appeals) Service Tax-II, Mumbai. 2.  The fact of the case is that the appellant is engaged in providing Business Support Services.  The appellant had filed a refund claim in respect of service tax of Rs. ....

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....after verifying whether input service on which cenvat credit availed are qualified as input service as per Rule 2(l) of Cenvat Credit Rules, 2004. Aggrieved by the impugned order, the appellant is before me. 3.  Shri Nand Kishore, Ld. Counsel with Ms. Fatima Barodawalla, Advocate appeared on behalf of the appellant.  He submits that as regard the unjust enrichment, the original author....

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....s and Advances'.  He also submits that the appellant though mistakenly charged excess value and corresponding service tax but for the said amounts, credit note was issued, accordingly the excess paid service tax was not recovered from the service recipient.  Thus, for this reason also, it is established the incidence of excess paid service tax was not passed on to any other person. 4.....

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....2007-08 and schedule thereof wherefrom it is clearly observed that the amount of service tax paid in excess has been shown as 'receivable' under the head of 'Loans and Advances'.  It is also undisputed fact that appellant have not recovered the excess value charged in the invoice and its' corresponding service tax from the recipient of service on the basis of credit not issued by the appellan....