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2016 (5) TMI 610 - HC - Service TaxPeriod of limitation - Refund of Service tax - Section 11B of the Central Excise Act, 1944 with Section 83 of the Finance Act, 1994 - Held that:- CESTAT ought to have first satisfied itself that the services rendered by the appellant was, on facts, amenable to service tax and different from the other three appeals which were heard together - in view of the decision of Tribunal in the case of Alar Infrastructures Pvt. Ltd. Versus Commissioner of C.Ex., Delhi-I [2015 (9) TMI 783 - CESTAT NEW DELHI], in so far it has dismissed the appeal of the present appellant is set aside and the appeal of appellant is restored to the file of the CESTAT for a decision afresh in the above terms in accordance with law. - appeal restored
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