2018 (6) TMI 1147

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....transportation of cargo from ship to the shore at an agreed rate of Rs. 60 per MT. Considering the said service taxable, the appellant had discharged a total service tax of Rs. 12,83,423/- during the relevant period. Out of the said amount Rs. 6,63,384/-, was paid through cash and Rs. 6,17,039/- was paid by utilizing the cenvat credit availed on the input service used for providing the said taxable service. Later, realizing that the said services are exempted from payment of service tax by virtue of exemption Notification No. 25/2012 ST dated 20.06.2012 w.e.f. 01.07.2012 (serial No. 20) they filed a refund claim for Rs. 6,63,384/- paid through cash. The Ld. Adjudicating authority sanctioned the refund claim. However, aggrieved by the said o....

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....service tax is not leviable on transportation/ movement of potash from ship to shore, therefore, refund is admissible to them. On the issue of unjust enrichment, the Ld. Advocate has argued that necessary certificate from the Chartered Accountant has been produced before adjudicating authority and also relevant letters issued by M/s IPL indicating that the burden of tax has not been passed on to others, but the Ld. Commissioner (Appeals) has not accepted these evidences without any valid reason. Further, he submits that in their books of accounts, the said amount was shown as receivable, hence the burden of tax has not been passed on to others. 4. Ld. AR from the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 5. He....