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    <title>2016 (2) TMI 608 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of tax liability on the sale of SIM cards and upheld the disallowance of CENVAT credit. The appellant&#039;s argument on the extended period for tax assessment was accepted, limiting the tax liability to a specific period. Interest and penalty were also restricted accordingly, leading to the disposal of the appeal with the judgment pronounced in court.</description>
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      <title>2016 (2) TMI 608 - CESTAT NEW DELHI</title>
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      <description>The Tribunal ruled in favor of tax liability on the sale of SIM cards and upheld the disallowance of CENVAT credit. The appellant&#039;s argument on the extended period for tax assessment was accepted, limiting the tax liability to a specific period. Interest and penalty were also restricted accordingly, leading to the disposal of the appeal with the judgment pronounced in court.</description>
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