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    <title>2018 (5) TMI 1560 - CESTAT AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT AHMEDABAD, in a judgment by Dr. D.M. Misra, Member (Judicial), ruled in favor of the appellant on two key issues. Firstly, the demand of &amp;amp;8377; 33,33,794 under Rule 6(3) of CCR, 2004 for trading sales was set aside as the transactions were deemed stock transfers, not sales. Secondly, the admissibility of credit on &#039;Construction Service&#039; for repair and maintenance work was allowed, following a precedent established in a prior case. The tribunal carefully assessed the evidence and legal arguments, ultimately deciding in favor of the appellant on both matters.</description>
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      <title>2018 (5) TMI 1560 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=360996</link>
      <description>The Appellate Tribunal CESTAT AHMEDABAD, in a judgment by Dr. D.M. Misra, Member (Judicial), ruled in favor of the appellant on two key issues. Firstly, the demand of &amp;amp;8377; 33,33,794 under Rule 6(3) of CCR, 2004 for trading sales was set aside as the transactions were deemed stock transfers, not sales. Secondly, the admissibility of credit on &#039;Construction Service&#039; for repair and maintenance work was allowed, following a precedent established in a prior case. The tribunal carefully assessed the evidence and legal arguments, ultimately deciding in favor of the appellant on both matters.</description>
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