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    <title>2017 (3) TMI 1370 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the assessee on all three issues, setting aside the impugned order and remanding the matters for further adjudication based on specific directions provided in each case. The inclusion of free material in the works contract cost was disputed, with the Tribunal deciding in favor of the assessee. The attempt to switch to &#039;Works Contract&#039; for an ongoing contract was remanded for de novo adjudication. The denial of exemption to services provided to the SEZ Unit was also set aside for reevaluation based on the submission of necessary approval.</description>
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      <title>2017 (3) TMI 1370 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=340867</link>
      <description>The Tribunal ruled in favor of the assessee on all three issues, setting aside the impugned order and remanding the matters for further adjudication based on specific directions provided in each case. The inclusion of free material in the works contract cost was disputed, with the Tribunal deciding in favor of the assessee. The attempt to switch to &#039;Works Contract&#039; for an ongoing contract was remanded for de novo adjudication. The denial of exemption to services provided to the SEZ Unit was also set aside for reevaluation based on the submission of necessary approval.</description>
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      <pubDate>Wed, 15 Feb 2017 00:00:00 +0530</pubDate>
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