2018 (2) TMI 1255

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.... ORDER Per S. K. Mohanty This appeal is directed against the impugned order dated 1.8.2017 passed by the Commissioner (Appeals), Central Excise and Central Goods & Service Tax, Jaipur. 2. The brief facts of the case are that the appellant is engaged in providing "Management, maintenance and repair services" defined under provisions of Finance Act, 1994. During the period April, 2010 to ....

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....ice and thus, the refund amount deserves to be credited to the Consumer Welfare Fund. In arriving at such conclusion, the impugned order has recorded the facts that the appellant did not produce the complete agreement for proper scrutiny. 3. Ld. Advocate appearing for the appellant submits that the details of contract executed between the appellant and the service receiver were provided before ....

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....the impugned order. He further submits that since schedule and specification annexed to the agreement clearly provides that contract's value is inclusive of service tax and all other taxes as applicable, it is to be construed that the service tax has been claimed by the appellant and paid by the contractor. Thus, the doctrine of unjust enrichment is applicable for such refund claim. Accordingly, i....

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....ng the refund application of the appellant is in consonance with the statutory provisions. However, considering the fact that the appellant, at this stage, submits that they had demonstrated that the incidence of service tax has not been passed on to the service receiver and the same has been borne by them, I am of the view that in the interest of justice, the matter can be go back to the Original....