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    <description>The Tribunal allowed the appeals by remanding the case for proper service of the show-cause notice to the appellant and a detailed assessment of the appellant&#039;s eligibility for CENVAT Credit on construction services for rented premises based on legal precedents. The importance of adhering to proper notice procedures and considering legal interpretations in determining eligibility for credits was emphasized.</description>
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      <description>The Tribunal allowed the appeals by remanding the case for proper service of the show-cause notice to the appellant and a detailed assessment of the appellant&#039;s eligibility for CENVAT Credit on construction services for rented premises based on legal precedents. The importance of adhering to proper notice procedures and considering legal interpretations in determining eligibility for credits was emphasized.</description>
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