2018 (12) TMI 554

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....r: Ramesh Nair The issue involved is of refund of service tax paid on reverse charge basis on the service received from the abroad for the period prior to 18.04.2006. 2. Sh. Jigar Shah Ld. Counsel appearing on behalf of the appellant submits that the refund of the service tax were sought for the reason that during the period prior to 18.04.2006, the service tax was not payable on reverse charge....

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....ment. He placed reliance on the following judgments: * ITD-ITD-CEM joint Venture Vs. CSR 2017 (12) TMI 1032-CESTAT, New Delhi * Rajasthan Electronics & Instruments Ltd. Vs. CCE 2018 (1) TMI 1015-CESTAT-New Delhi * Icomm Tele Ltd. Vs. CCE 2016 (6) TMI 779-CESTAT Hyderabad * Needle Industries (I) Pvt. Ltd Vs. CCE 2016 (46) STR 489 (T) * Radicura Pharmaceuticals Pvt. Ltd Vs. CST 2015 (39) S....

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..... 4. We have carefully considered the submissions made by both the sides and perused the record, we find that necessary documents to prove that there is no unjust enrichment has not been submitted by appellant before original authority. Before Commissioner (Appeals) also they only submitted balance sheet and CA certificate, however, no further details like, Ledger, Schedule, etc. in support of th....