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    <title>2015 (12) TMI 1154 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the denial of input service credit on outdoor catering services and remanded the case for quantification. It held that the extended period of limitation was not applicable, penalty imposition was unwarranted, and interest liability required verification of the unutilized recovered amount. The Tribunal emphasized recalculating the reversed amount from employees for subsidized food and verifying its utilization status to determine interest liability accurately.</description>
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      <link>https://www.taxtmi.com/caselaws?id=269850</link>
      <description>The Tribunal set aside the denial of input service credit on outdoor catering services and remanded the case for quantification. It held that the extended period of limitation was not applicable, penalty imposition was unwarranted, and interest liability required verification of the unutilized recovered amount. The Tribunal emphasized recalculating the reversed amount from employees for subsidized food and verifying its utilization status to determine interest liability accurately.</description>
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