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    <title>2016 (4) TMI 845 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal filed by the appellant, granting the refund claim for excess service tax paid on transmission charges. It held that the appellant, as the recipient of services, was entitled to file the refund claim despite the service tax being paid by the service provider. The decision emphasized the importance of jurisdictional considerations and legal precedents in service tax refund claims, affirming the appellant&#039;s right to seek a refund under the statute.</description>
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      <title>2016 (4) TMI 845 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=326731</link>
      <description>The Tribunal allowed the appeal filed by the appellant, granting the refund claim for excess service tax paid on transmission charges. It held that the appellant, as the recipient of services, was entitled to file the refund claim despite the service tax being paid by the service provider. The decision emphasized the importance of jurisdictional considerations and legal precedents in service tax refund claims, affirming the appellant&#039;s right to seek a refund under the statute.</description>
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      <pubDate>Fri, 04 Mar 2016 00:00:00 +0530</pubDate>
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