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    <description>The ruling determined that the applicant is eligible to claim Cenvat Credit for Service Tax paid by EPC Contractors and other service providers, except for construction services related to building pipeline substations. The decision was based on the essential nature of the services for providing the output service of gas transportation and the inapplicability of exclusion clauses under the Cenvat Credit Rules, 2004.</description>
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      <description>The ruling determined that the applicant is eligible to claim Cenvat Credit for Service Tax paid by EPC Contractors and other service providers, except for construction services related to building pipeline substations. The decision was based on the essential nature of the services for providing the output service of gas transportation and the inapplicability of exclusion clauses under the Cenvat Credit Rules, 2004.</description>
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