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    <description>The Tribunal set aside the Commissioner&#039;s decision and remanded the case for fresh adjudication. The Commissioner was directed to reexamine the eligibility of Cenvat credit for GTA services based on the sales being on an FOR destination basis, reassess the limitation issue regarding the short payment of education cess, and implicitly reconsider the imposition of penalties based on the revised findings.</description>
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      <description>The Tribunal set aside the Commissioner&#039;s decision and remanded the case for fresh adjudication. The Commissioner was directed to reexamine the eligibility of Cenvat credit for GTA services based on the sales being on an FOR destination basis, reassess the limitation issue regarding the short payment of education cess, and implicitly reconsider the imposition of penalties based on the revised findings.</description>
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