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    <title>2017 (9) TMI 507 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the demand for CENVAT credit on capital goods, remanding the case for reconsideration of service tax on lease rentals for the normal period. The adjudicating authority was directed to verify the appellant&#039;s claims regarding operational control of theater owners and use of Digital Cinema Equipment. The demand for service tax on lease rentals for the extended period was deemed time-barred.</description>
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      <description>The Tribunal set aside the demand for CENVAT credit on capital goods, remanding the case for reconsideration of service tax on lease rentals for the normal period. The adjudicating authority was directed to verify the appellant&#039;s claims regarding operational control of theater owners and use of Digital Cinema Equipment. The demand for service tax on lease rentals for the extended period was deemed time-barred.</description>
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