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    <title>2025 (11) TMI 125 - CESTAT CHENNAI</title>
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    <description>CESTAT CHENNAI - AT allowed the appeal and set aside the impugned order, holding the departmental demand unsustainable. The tribunal found the authorities ignored reconciliation and evidence, rendered a non-speaking order, and erred by not excluding value of public village telephone services to panchayats, miscomputing rounding differences and misinterpreting Rule 6(1) of STR 1994, which together produced an inflated demand contrary to the appellant&#039;s claim of nil liability.</description>
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      <link>https://www.taxtmi.com/caselaws?id=780657</link>
      <description>CESTAT CHENNAI - AT allowed the appeal and set aside the impugned order, holding the departmental demand unsustainable. The tribunal found the authorities ignored reconciliation and evidence, rendered a non-speaking order, and erred by not excluding value of public village telephone services to panchayats, miscomputing rounding differences and misinterpreting Rule 6(1) of STR 1994, which together produced an inflated demand contrary to the appellant&#039;s claim of nil liability.</description>
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