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    <title>2018 (12) TMI 259 - CESTAT NEW DELHI</title>
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    <description>The impugned order was set aside, and the appeal was partly allowed. The Tribunal held that the demand for the extended period is not sustainable, and only the demand for the normal period is payable. The appellant is entitled to CENVAT credit on inputs and services, and service tax is not chargeable on spare parts. All penalties were set aside, and the appellant was held entitled to CENVAT credit on input services.</description>
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      <link>https://www.taxtmi.com/caselaws?id=371490</link>
      <description>The impugned order was set aside, and the appeal was partly allowed. The Tribunal held that the demand for the extended period is not sustainable, and only the demand for the normal period is payable. The appellant is entitled to CENVAT credit on inputs and services, and service tax is not chargeable on spare parts. All penalties were set aside, and the appellant was held entitled to CENVAT credit on input services.</description>
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      <pubDate>Fri, 30 Nov 2018 00:00:00 +0530</pubDate>
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