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    <title>2011 (12) TMI 372 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal directed the Appellants, dealers of vehicles and service station operators, to deposit a specified amount within a set timeframe regarding the inclusion of consumables and replacement parts in the assessable value for service tax. The Tribunal also required a deposit related to the eligibility of repair and maintenance services for Cenvat credit, citing the lack of evidence and failure to demonstrate exclusive use of services for credit. The remaining sums were waived pending appeal in both instances.</description>
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      <link>https://www.taxtmi.com/caselaws?id=212127</link>
      <description>The Tribunal directed the Appellants, dealers of vehicles and service station operators, to deposit a specified amount within a set timeframe regarding the inclusion of consumables and replacement parts in the assessable value for service tax. The Tribunal also required a deposit related to the eligibility of repair and maintenance services for Cenvat credit, citing the lack of evidence and failure to demonstrate exclusive use of services for credit. The remaining sums were waived pending appeal in both instances.</description>
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      <pubDate>Mon, 26 Dec 2011 00:00:00 +0530</pubDate>
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