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    <title>2018 (12) TMI 21 - CESTAT NEW DELHI</title>
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    <description>The tribunal remanded the case to the Original Adjudicating Authority to assess the necessity of reimbursed expenditures incurred by the appellant as a C&amp;amp;F Agent for service provision. The appellant claimed to act as a pure agent, facilitating expenses for the consignor. The tribunal emphasized the need to determine if each expenditure was essential for service provision or solely on behalf of the consignor. Cooperation in reassessment was required, leading to the appeal being allowed for further examination of individual expenditures&#039; relevance to the service provided.</description>
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      <link>https://www.taxtmi.com/caselaws?id=371252</link>
      <description>The tribunal remanded the case to the Original Adjudicating Authority to assess the necessity of reimbursed expenditures incurred by the appellant as a C&amp;amp;F Agent for service provision. The appellant claimed to act as a pure agent, facilitating expenses for the consignor. The tribunal emphasized the need to determine if each expenditure was essential for service provision or solely on behalf of the consignor. Cooperation in reassessment was required, leading to the appeal being allowed for further examination of individual expenditures&#039; relevance to the service provided.</description>
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      <pubDate>Mon, 22 Oct 2018 00:00:00 +0530</pubDate>
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