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    <description>Departmental instructions on monetary limits for filing tax appeals were applied to decline prosecution of the appeals, as the tax effect was below the prescribed threshold and the Department sought withdrawal. The High Court dismissed the appeals as not pressed, treating the step as limited to the present proceedings and not as an adjudication on merits. The substantial question of law on entitlement to Cenvat credit of service tax on specified services was expressly preserved for determination in an appropriate case.</description>
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      <description>Departmental instructions on monetary limits for filing tax appeals were applied to decline prosecution of the appeals, as the tax effect was below the prescribed threshold and the Department sought withdrawal. The High Court dismissed the appeals as not pressed, treating the step as limited to the present proceedings and not as an adjudication on merits. The substantial question of law on entitlement to Cenvat credit of service tax on specified services was expressly preserved for determination in an appropriate case.</description>
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