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    <title>2010 (10) TMI 363 - CESTAT, NEW DELHI</title>
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    <description>The tribunal upheld the sub-contractor&#039;s liability for service tax, allowed cum-tax benefit and Cenvat credit subject to scrutiny, imposed penalties as per the law, justified the extended period for scrutiny, and remanded the matter for further examination of overlapping demand and Cenvat credit disallowance.</description>
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      <link>https://www.taxtmi.com/caselaws?id=204184</link>
      <description>The tribunal upheld the sub-contractor&#039;s liability for service tax, allowed cum-tax benefit and Cenvat credit subject to scrutiny, imposed penalties as per the law, justified the extended period for scrutiny, and remanded the matter for further examination of overlapping demand and Cenvat credit disallowance.</description>
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