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    <title>2014 (1) TMI 664 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed Cenvat credit on various services such as custom clearing agent, erection and installation services, credit card services, and real estate agency services as they were deemed essential for the regular course of business. Inward freight services were also considered eligible for claiming credit. Catering services were allowed for credit except for the portion within the limitation period and if employees were not charged. The Tribunal set aside the penalty imposed on the appellant due to the interpretative nature of the legal issues, disposing of both appeals accordingly.</description>
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    <pubDate>Tue, 26 Feb 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=242446</link>
      <description>The Tribunal allowed Cenvat credit on various services such as custom clearing agent, erection and installation services, credit card services, and real estate agency services as they were deemed essential for the regular course of business. Inward freight services were also considered eligible for claiming credit. Catering services were allowed for credit except for the portion within the limitation period and if employees were not charged. The Tribunal set aside the penalty imposed on the appellant due to the interpretative nature of the legal issues, disposing of both appeals accordingly.</description>
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      <pubDate>Tue, 26 Feb 2013 00:00:00 +0530</pubDate>
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