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    <title>2015 (2) TMI 350 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals, remanding them to the original adjudicating authority. The appellants could classify their services as works contract service for ongoing projects from 01.06.2007, claim benefits of notifications and rules, and burden of proof rested on them to demonstrate eligibility. The CBEC Circular&#039;s interpretation was rejected, allowing reclassification of ongoing projects under works contract service if appropriate, despite prior classification. The appellants were directed to submit evidence within four weeks for a fresh decision by the adjudicating authority.</description>
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      <link>https://www.taxtmi.com/caselaws?id=256350</link>
      <description>The Tribunal allowed the appeals, remanding them to the original adjudicating authority. The appellants could classify their services as works contract service for ongoing projects from 01.06.2007, claim benefits of notifications and rules, and burden of proof rested on them to demonstrate eligibility. The CBEC Circular&#039;s interpretation was rejected, allowing reclassification of ongoing projects under works contract service if appropriate, despite prior classification. The appellants were directed to submit evidence within four weeks for a fresh decision by the adjudicating authority.</description>
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      <pubDate>Thu, 27 Nov 2014 00:00:00 +0530</pubDate>
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