Calvin Wooding Consulting Ltd. And Ors. vs Cce on 13 April, 2007
He then, relied upon the decision of the Tribunal in Jindal Steel & Power Ltd. v. Commissioner of Central Excise, Raipur reported in 2006 (3) STR 481, pointing out from paragraph 11.1 of the judgment that, in a case where under the terms of the contract, the service tax was credited by the service recipient, it was held in the context of the provisions of Section 68 that, service tax payable in respect of taxable service, cannot become refundable merely because instead of the service provider collecting and crediting it to the Central Government, it was so credited by the recipient of service under their mutual arrangement.