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    <title>2016 (1) TMI 822 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal by remanding the case to the Commissioner (Appeals) for reevaluation solely on the aspect of demonstrating that the burden of service tax was not transferred to others. If the appellant successfully proves this, a refund is to be granted. The appellant is granted an opportunity to present additional evidence and be heard in this regard.</description>
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      <description>The Tribunal allowed the appeal by remanding the case to the Commissioner (Appeals) for reevaluation solely on the aspect of demonstrating that the burden of service tax was not transferred to others. If the appellant successfully proves this, a refund is to be granted. The appellant is granted an opportunity to present additional evidence and be heard in this regard.</description>
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