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2015 (2) TMI 141 - CESTAT NEW DELHIDenial of refund claim - CENVAT Credit - refund was sought on the ground that service tax was remitted by assessee on the rendition of erection, commissioning and installation of transformers at different sites of PSEB; that this service was exempted from the liability to service tax under exemption Notification Nos. 11/2010-S.T., dated 27-2-2010 and 32/2010-S.T., dated 22-6-2010 - Held that:- Revenue has preferred this appeal on the singular ground that since the work order between the assessee and the PSEB contained a covenant that the consideration payable by PSEB to the assessee was inclusive of taxes including excise duty, VAT, service tax and other taxes, the service tax burden must be deemed to have been passed on to the recipient namely PSEB. In the light of the settled precedent in the area including the order of the Ahmedabad Bench of this Tribunal in Modest Infrastructure [2012 (11) TMI 924 - GUJARAT HIGH COURT] which is confirmed by the Gujarat High Court, the appeal filed by the Revenue is misconceived - Decided against Revenue.
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