MANGALAM CEMENT LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) The above captioned appeals have been filed by the appellants against the order -in -appeal dated 26 -9 -2000 passed by the Commissioner (Appeals).

(2.) The facts are not much in dispute. The appellants filed claim for the refund of the service tax paid by them of Rs. 1,66,352/ -. They based their claim for the refund on the basis of Apex Court judgment in the case of Laghu Udyog Bharati v. U.O.I dated 27 -7 -1999 [1999 (112) E.L.T. 365 (S.C)] vide which the provisions of Rule 2(d)(xii) and (xvii) of Service Tax Rules were quashed. The Asstt. Commissioner rejected the claim on the ground that the appellants have failed to produce any evidence to prove that the burden of service tax has not been passed on to the customers, by them, by following the ratio of the law laid down by the Apex Court in the case of Mafatlal Industries Ltd. v. U.O.I, 1997 (89) E.L.T. 247 (S.C.).

(3.) The Commissioner (Appeals) had dismissed the appeals of the appellants by holding the same as infructuous in view of Sections 116 and 117 of the Finance Act, 2000 vide which amendments had been made in Rule 2 of the Service Tax Rules, with retrospective effect.