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    <description>The Tribunal allowed the appeal, setting aside the impugned order as without merit. It determined that the appellant was eligible for full credit of service tax paid, even in cases where amounts were retained or discounted after invoices were issued, based on a previous decision and a clarifying circular from the Board.</description>
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      <description>The Tribunal allowed the appeal, setting aside the impugned order as without merit. It determined that the appellant was eligible for full credit of service tax paid, even in cases where amounts were retained or discounted after invoices were issued, based on a previous decision and a clarifying circular from the Board.</description>
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