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    <title>2017 (10) TMI 138 - CESTAT KOLKATA</title>
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    <description>The Tribunal directed the reconsideration of the appellant&#039;s time-barred refund claim of Service Tax, amounting to &amp;amp;8377;7,73,72,374, by the First Appellate Authority. Regarding the applicability of Service Tax on grants from BCCI, discrepancies in findings led to a fresh examination. The Tribunal emphasized the need for a thorough review of the rejection based on infrastructure support provided to BCCI. Due to a partial application of mind by the Ld. Commissioner (Appeals), the matter was remanded for a detailed reevaluation, considering all contentions and legal principles. The appeal was allowed for a comprehensive review by the First Appellate Authority.</description>
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      <description>The Tribunal directed the reconsideration of the appellant&#039;s time-barred refund claim of Service Tax, amounting to &amp;amp;8377;7,73,72,374, by the First Appellate Authority. Regarding the applicability of Service Tax on grants from BCCI, discrepancies in findings led to a fresh examination. The Tribunal emphasized the need for a thorough review of the rejection based on infrastructure support provided to BCCI. Due to a partial application of mind by the Ld. Commissioner (Appeals), the matter was remanded for a detailed reevaluation, considering all contentions and legal principles. The appeal was allowed for a comprehensive review by the First Appellate Authority.</description>
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