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    <title>2019 (7) TMI 494 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the Appellate Authority&#039;s decision. It held that the certificate provided by the manufacturer fulfilled the conditions of the notification, exempting the appellant from service tax on job workers. The appellant was not required to prove actual payment of excise duty by the manufacturer, as the manufacturer was responsible for such payment.</description>
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      <description>The Tribunal allowed the appeal, setting aside the Appellate Authority&#039;s decision. It held that the certificate provided by the manufacturer fulfilled the conditions of the notification, exempting the appellant from service tax on job workers. The appellant was not required to prove actual payment of excise duty by the manufacturer, as the manufacturer was responsible for such payment.</description>
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