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    <title>2016 (1) TMI 291 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the reversal of proportionate credit on service tax attributable to electricity sold outside for the normal period. However, the demand for the extended period and penalty imposition was dismissed due to the proceedings being initiated post the Hon&#039;ble Supreme Court&#039;s decision. The appeals were disposed of accordingly.</description>
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      <description>The Tribunal upheld the reversal of proportionate credit on service tax attributable to electricity sold outside for the normal period. However, the demand for the extended period and penalty imposition was dismissed due to the proceedings being initiated post the Hon&#039;ble Supreme Court&#039;s decision. The appeals were disposed of accordingly.</description>
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