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2011 (10) TMI 222 - CESTAT, AHMEDABADService Tax Refund - Credited to Consumer Welfare Fund - Revenue contended amount has been included in the expenses and therefore the same has been passed on - appellants submitted that in this case, the appellant was receiver of service and not the provider. Therefore, the question of passing on the liability does not arise. - the amount was shown as capital work in progress (supported by CA certificate) - Held that:- one more opportunity may be given to them to show that the capital work in progress included the Service Tax amount paid by them. Case remanded back.
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