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2018 (8) TMI 1460 - CESTAT HYDERABADCum tax benefit - demand of service tax liability from the gross amount - Held that:- Very same issue was contested on merits in M/S UNITECH POWER TRANSMISSION LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX, VISAKHAPATNAM - I [2018 (5) TMI 1130 - CESTAT HYDERABAD], where the Bench relying upon the retrospective amendment by Notification No. 45/2010- ST set aside the Order-in-Original in toto and allowed their appeal. Since the entire Order-in-Original is set aside on merits, the appeal filed by the Revenue needs to be rejected - appeal dismissed - decided against appellant.
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