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    <description>The Tribunal allowed the appellant to pay service tax from its cenvat account as the recipient of service, citing precedents from various High Courts. Relying on the legal position established by previous judgments, the Tribunal found in favor of the appellant, setting aside the Department&#039;s contentions and allowing the appeal on 17.03.2017.</description>
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      <description>The Tribunal allowed the appellant to pay service tax from its cenvat account as the recipient of service, citing precedents from various High Courts. Relying on the legal position established by previous judgments, the Tribunal found in favor of the appellant, setting aside the Department&#039;s contentions and allowing the appeal on 17.03.2017.</description>
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