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    <title>2023 (1) TMI 937 - CESTAT NEW DELHI</title>
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    <description>The Tribunal partially allowed the appeal, upholding the liability of the appellant to pay service tax on advances received from clients. The denial of CENVAT credit on certain goods was set aside, as they were deemed essential for the appellant&#039;s services. The invocation of the extended period of limitation was upheld due to the appellant&#039;s actions indicating an intent to evade tax.</description>
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      <link>https://www.taxtmi.com/caselaws?id=433190</link>
      <description>The Tribunal partially allowed the appeal, upholding the liability of the appellant to pay service tax on advances received from clients. The denial of CENVAT credit on certain goods was set aside, as they were deemed essential for the appellant&#039;s services. The invocation of the extended period of limitation was upheld due to the appellant&#039;s actions indicating an intent to evade tax.</description>
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