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    <title>2017 (3) TMI 1002 - CESTAT NEW DELHI</title>
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    <description>A sub-contractor supplying goods for a project awarded through International Competitive Bidding may claim exemption where the supplies are traceable to that approved project and other notification conditions are met. The Tribunal noted that the project certificate named the appellant as a sub-contractor, the goods were supplied for the power project site, and the exemption could not be denied solely because the appellant was not the original bidder. On that basis, the exemption notifications were treated as applicable, making the demand, interest, and penalties unsustainable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=340499</link>
      <description>A sub-contractor supplying goods for a project awarded through International Competitive Bidding may claim exemption where the supplies are traceable to that approved project and other notification conditions are met. The Tribunal noted that the project certificate named the appellant as a sub-contractor, the goods were supplied for the power project site, and the exemption could not be denied solely because the appellant was not the original bidder. On that basis, the exemption notifications were treated as applicable, making the demand, interest, and penalties unsustainable.</description>
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      <pubDate>Mon, 06 Mar 2017 00:00:00 +0530</pubDate>
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