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    <title>2025 (4) TMI 371 - CESTAT ALLAHABAD</title>
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    <description>CESTAT Allahabad allowed appellant&#039;s appeal regarding service tax recovery for services provided to Railways and IIT, holding these qualified as &quot;original works&quot; under exemption notifications. Revenue&#039;s appeal lacked specific challenges to this interpretation. For services to Madhyanchal Vidyut Vitran Nigam Ltd, matter was remanded to Original Authority for demand recalculation and adjustment against payments made, considering applicable abatement and partial reverse charge mechanism under relevant notifications.</description>
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      <description>CESTAT Allahabad allowed appellant&#039;s appeal regarding service tax recovery for services provided to Railways and IIT, holding these qualified as &quot;original works&quot; under exemption notifications. Revenue&#039;s appeal lacked specific challenges to this interpretation. For services to Madhyanchal Vidyut Vitran Nigam Ltd, matter was remanded to Original Authority for demand recalculation and adjustment against payments made, considering applicable abatement and partial reverse charge mechanism under relevant notifications.</description>
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