2026 (7) TMI 999

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....ctioning the refund but credited to the Consumer Welfare Fund under Section 12C of the Central Excise Act, 1944 [CEA] on the ground that the appellant failed to prove that the incidence of service tax was not passed on. 2. The factual matrix of the case is that the appellant being engaged in the manufacture of medicaments had availed cenvat credit of Rs. 70,08,629/- on input services (service commission). As the department alleged that the appellant was not eligible to avail cenvat credit, the said amount was reversed in RG-23A Part-II (Rs/ 9,30,348/- on 01.01.2014 Rs. 54,29,291/- on 26.07.2013 and Rs. 6,48,988/- on 09.09.2014) 3. The Tribunal vide Final Order No. 57580/2017 dated 01.11.2017 allowed the cenvat credit and in terms ther....

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....ng decisions in support of her case: * Barmer Lignite Mining Co. Ltd. vs Comm. CGST, Jaipur [2024(12) TMI 940-CESTAT New Delhi] * M/s. Chambal Fertilizer and Chemicals vs Comm. CGST & ST, Udaipur [2023(2) TMI 10-CESTAT New Delhi] * M/s. National Aluminium Co. Ltd. vs Comm. CGST & Excise Rourkela [2024(7) TMI 1041 - CESTAT Kolkata] 6. Mr. Sashank Yadav, Ld. Authorised Representative for the Revenue contested the appeal while reiterating the findings of the authorities below. He relied on Section 12B which speaks of presumption that incidence of duty has been passed on to the buyer and in view thereof he submitted that the appellant has not been able to establish the same as they have not produced any documents o....

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.... by the appellant themselves. The Ld. Counsel has also placed on record the CA Certificate dated 04.07.2026 which has been issued on the examination of the books of accounts and the relevant contents thereof are quoted below: "In this connection, we have examined the books of accounts of M/s. Vivek Pharmachem (India) Ltd. N. H. 8, Chimanpura, Amer Road, Jaipur having Excise Registration No. AAACV6399LXM001 and certify that Company had deposited Service Tax of Rs. 70,08,629/- which was paid by reversal (Rs. 9,30,348/- vide RG - 23 Part - II Entry No. 458 dated 01.01.2011 + Rs. 54,29,291/- vide RG-23A part II Entry No. 212 dated 26.07.2013 + Rs. 6,48,988/- vide Entry No. 455 dated 09.09.2014 in RG - 23 A part Ii and burden thereof wa....

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...., it cannot be said the incidence of duty had passed. A similar view was taken by the Tribunal in Allied Chemicals & Pharmaceutical Private Limited vs. CCE & ST, Jaipur-I [2019 (2) TMI 849 - CESTAT New Delhi.] In any case, the entry made by the appellant of the amount in 2006-07 was neutralized by the appellant in 2016-17, when the appellant booked the same amount as 'recoverable' in its books under the head 'current assets' after the appeal was allowed by the Tribunal." 9. The authenticity of certificate issued by the Chartered Accountant was also considered in the light of earlier decisions and it was observed that the certificate issued by the Chartered Accountant is good evidence to show that the disputed duty amount had not been col....