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    <title>2022 (1) TMI 1169 - CESTAT AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT Ahmedabad remanded the case to the Adjudicating Authority for a fresh order regarding the liability of ocean freight paid for imported goods to service tax. The Tribunal allowed the appeal, considering the judgment of the Gujarat High Court that was delivered after the lower authority&#039;s proceedings had concluded. The decision emphasized the importance of timing in legal judgments and the need to reconsider matters in light of relevant legal precedents.</description>
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      <description>The Appellate Tribunal CESTAT Ahmedabad remanded the case to the Adjudicating Authority for a fresh order regarding the liability of ocean freight paid for imported goods to service tax. The Tribunal allowed the appeal, considering the judgment of the Gujarat High Court that was delivered after the lower authority&#039;s proceedings had concluded. The decision emphasized the importance of timing in legal judgments and the need to reconsider matters in light of relevant legal precedents.</description>
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