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    <description>The Member allowed the appeals and set aside the impugned orders, granting eligibility to avail CENVAT credit for service tax paid on input services like security, maintenance, and construction services. The decision was based on a different judgment than the one cited by the Revenue, emphasizing that denial of credit solely on the basis of a previous judgment was not justified, especially when a different judgment had been considered in a similar case involving the same assessee.</description>
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      <description>The Member allowed the appeals and set aside the impugned orders, granting eligibility to avail CENVAT credit for service tax paid on input services like security, maintenance, and construction services. The decision was based on a different judgment than the one cited by the Revenue, emphasizing that denial of credit solely on the basis of a previous judgment was not justified, especially when a different judgment had been considered in a similar case involving the same assessee.</description>
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