CESTAT Remits Case Because Credit Notes and CA Certificate Alone Cannot Prove No Passing of Tax Burden

Margadarsi Marketing Pvt. Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Hyderabad) The Customs Excise and Service Tax Appellate Tribunal, Hyderabad Bench considered two appeals filed against orders that upheld rejection of refund claims relating to service tax. The disputed amounts were ₹1,04,26,238 for the period July 2004 to February 2006 and ₹4,60,44,550 for the period July 2006 to March 2010. The appellant had provided services to Ushodaya Enterprises Ltd, which the department treated as Business Auxiliary Service (BAS). Earlier, the Tribunal in an order dated 05.04....