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    <title>2012 (8) TMI 131 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the inclusion of expenses in the assessable value for taxable services, denying relief to the respondent. It directed re-examination of the Cenvat credit entitlement and ruled out penalties under Sections 76 and 78 of the Finance Act, 1994, due to the debatable nature of the law. The case was remanded for further proceedings in line with the Tribunal&#039;s directions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=215446</link>
      <description>The Tribunal upheld the inclusion of expenses in the assessable value for taxable services, denying relief to the respondent. It directed re-examination of the Cenvat credit entitlement and ruled out penalties under Sections 76 and 78 of the Finance Act, 1994, due to the debatable nature of the law. The case was remanded for further proceedings in line with the Tribunal&#039;s directions.</description>
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