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2009 (10) TMI 248 - CESTAT, KOLKATARefund of service tax- The revenue filed this appeal against the impugned order whereby the refund in respect of service tax paid by the respondents is allowed. The Commissioner (Appeals) in the impugned order allowed the refund on the ground that the service provided by the respondents is not clearing and forwarding services in the view of the Larger Bench decision of the Tribunal in the case of Larsen & Toubro Ltd. v. CCE 2006 -TMI - 460 - Appellate Tribunal, New Delhi. In the light of the decision of Mafatlal Industries Ltd. v. Union of India 1997 (89) ELT 247, held that- the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) to decide afresh after affording an opportunity of hearing to the respondents. The appeal is disposed of by way of remand.
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