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    <description>Compliance with the conditions for exemption under Notification No. 32/2004-Service Tax was disputed, particularly non-availment of CENVAT credit and the supporting declarations in invoices. The assessee sought an opportunity to place additional material before the adjudicating authority to establish eligibility. The existing order was set aside and the matter was remitted for fresh consideration after granting a reasonable hearing, leaving the substantive entitlement to exemption open for reconsideration.</description>
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