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    <title>2012 (11) TMI 727 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal remanded the case to the Commissioner for a fresh decision regarding the taxability of membership fees under &quot;Club and Association Service&quot; due to the retrospective exemption under Section 96J. The denial of Cenvat credit on common services was overturned, with the Tribunal directing the Commissioner to reconsider the denial in light of the appellant&#039;s arguments and Rule 6(5) provisions. The impugned order was set aside, and the matter was disposed of with a remand for further consideration by the Commissioner.</description>
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    <pubDate>Fri, 23 Dec 2011 00:00:00 +0530</pubDate>
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      <title>2012 (11) TMI 727 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=218712</link>
      <description>The Tribunal remanded the case to the Commissioner for a fresh decision regarding the taxability of membership fees under &quot;Club and Association Service&quot; due to the retrospective exemption under Section 96J. The denial of Cenvat credit on common services was overturned, with the Tribunal directing the Commissioner to reconsider the denial in light of the appellant&#039;s arguments and Rule 6(5) provisions. The impugned order was set aside, and the matter was disposed of with a remand for further consideration by the Commissioner.</description>
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      <pubDate>Fri, 23 Dec 2011 00:00:00 +0530</pubDate>
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