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    <title>2020 (4) TMI 38 - CESTAT NEW DELHI</title>
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    <description>The Tribunal remanded the case to the adjudicating authority for re-computation of Central Excise duty liability on delivery charges of liquid gas and denial of Cenvat credit on ISD invoices. The Commissioner included delivery charges in the assessable value of service but disputed the Cenvat credit on certain services. The appellant&#039;s claim for a specific amount of demand was supported by their Chartered Accountant, while the Departmental Representative argued for a re-quantification. The Tribunal directed a reassessment of the Cenvat credit eligibility and calculation, allowing the appellant to present their case within three months for a revised computation of the demand.</description>
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      <link>https://www.taxtmi.com/caselaws?id=394131</link>
      <description>The Tribunal remanded the case to the adjudicating authority for re-computation of Central Excise duty liability on delivery charges of liquid gas and denial of Cenvat credit on ISD invoices. The Commissioner included delivery charges in the assessable value of service but disputed the Cenvat credit on certain services. The appellant&#039;s claim for a specific amount of demand was supported by their Chartered Accountant, while the Departmental Representative argued for a re-quantification. The Tribunal directed a reassessment of the Cenvat credit eligibility and calculation, allowing the appellant to present their case within three months for a revised computation of the demand.</description>
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