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    <description>The Tribunal partly allowed the appeal by M/s Secure Meters Ltd, setting aside certain demands related to Cenvat credit on service tax paid on commission for supplying electrical energy meters, citing procedural shortcomings and admissibility of credit for manufacturing and service activities. However, the Tribunal sustained demands regarding trading of 3rd party goods as a service, deeming the Cenvat credit inadmissible under Rule 6 of Cenvat Credit Rules, 2004.</description>
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      <description>The Tribunal partly allowed the appeal by M/s Secure Meters Ltd, setting aside certain demands related to Cenvat credit on service tax paid on commission for supplying electrical energy meters, citing procedural shortcomings and admissibility of credit for manufacturing and service activities. However, the Tribunal sustained demands regarding trading of 3rd party goods as a service, deeming the Cenvat credit inadmissible under Rule 6 of Cenvat Credit Rules, 2004.</description>
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