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2016 (6) TMI 363 - AT - Service TaxRecovery of Refund erroneously sanctioned - liability of service tax under reverse charge mechanism for the period 16.11.1997-02.06.1998 under goods transport operator services. - Held that:- as the order passed by this Tribunal in the case of Commissioner of Central Excise, Jaipur Vs Mangalam Cement Ltd. [2007 (5) TMI 71 - CESTAT, NEW DELHI] has been set aside by the Hon’ble High Court of Rajasthan reported in [2015 (2) TMI 1111 - RAJASTHAN HIGH COURT], in that circumstances, the impugned order have no legs to stand. Therefore, we hold that the refund claim sanctioned to the appellant by Ld. Commissioner (A) was correct and the proceedings initiated against the appellant by way of show cause notice become non est. - Decided in favour of appellant with consequential relief
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