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    <description>The appellate tribunal upheld the decision allowing respondents to claim credit for service tax paid on input services as they were used for providing output services as per SEBI regulations. The department&#039;s appeal was dismissed.</description>
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      <description>The appellate tribunal upheld the decision allowing respondents to claim credit for service tax paid on input services as they were used for providing output services as per SEBI regulations. The department&#039;s appeal was dismissed.</description>
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