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    <description>The appellate tribunal allowed the appeal, ruling in favor of the appellants and holding them eligible for cenvat credit. The decision emphasized the legislative intent behind the definition of input service, specifically including services related to the clearance of final products from the place of removal. The judgment clarified the scope of eligible services for cenvat credit, aligning with legal provisions and precedents cited during the proceedings.</description>
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      <description>The appellate tribunal allowed the appeal, ruling in favor of the appellants and holding them eligible for cenvat credit. The decision emphasized the legislative intent behind the definition of input service, specifically including services related to the clearance of final products from the place of removal. The judgment clarified the scope of eligible services for cenvat credit, aligning with legal provisions and precedents cited during the proceedings.</description>
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