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    <description>The Appeals revolved around the eligibility of CENVAT credit on service tax paid on sales commission. The Tribunal deferred its decision pending the outcome of a pending challenge by Revenue before the Gujarat High Court. The Tribunal cited the principle of awaiting higher forum decisions, as seen in previous cases. Both parties were granted liberty to return to the Tribunal after the High Court&#039;s verdict, with no recovery or refund actions taken in the interim.</description>
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