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    <title>2013 (12) TMI 99 - CESTAT NEW DELHI</title>
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    <description>The court ruled in favor of the appellants in a case concerning the availment of Service Tax credit for consultancy services from foreign consultants for feasibility studies on setting up cement plants in Oman and Iran. The judge found that the demand for Service Tax credit was barred by limitation as the appellants had disclosed the credit availed in their returns without any mala fide intent. Consequently, the judge granted a stay in favor of the appellants based on the limitation issue alone.</description>
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      <description>The court ruled in favor of the appellants in a case concerning the availment of Service Tax credit for consultancy services from foreign consultants for feasibility studies on setting up cement plants in Oman and Iran. The judge found that the demand for Service Tax credit was barred by limitation as the appellants had disclosed the credit availed in their returns without any mala fide intent. Consequently, the judge granted a stay in favor of the appellants based on the limitation issue alone.</description>
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      <pubDate>Wed, 28 Sep 2011 00:00:00 +0530</pubDate>
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