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    <title>2008 (8) TMI 107 - CESTAT, NEW DELHI</title>
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    <description>The appeal was allowed by way of remand, with the Technical Member emphasizing the need for a comprehensive review by the Commissioner (Appeals) on both the liability to service tax and the eligibility of credit issues. The matter was remanded to the Commissioner (Appeals) for fresh consideration after providing a reasonable opportunity of hearing to the appellant, ensuring a fair resolution of the dispute.</description>
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      <description>The appeal was allowed by way of remand, with the Technical Member emphasizing the need for a comprehensive review by the Commissioner (Appeals) on both the liability to service tax and the eligibility of credit issues. The matter was remanded to the Commissioner (Appeals) for fresh consideration after providing a reasonable opportunity of hearing to the appellant, ensuring a fair resolution of the dispute.</description>
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