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    <description>The judgment favored the appellant by overturning the decision to deny Cenvat credit on input services due to certain sites not being included in the centralized registration certificate. The ruling emphasized that as long as the output services at these sites incurred the required service tax and the input services were utilized for these outputs, the credit should not be withheld based solely on registration technicalities.</description>
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      <description>The judgment favored the appellant by overturning the decision to deny Cenvat credit on input services due to certain sites not being included in the centralized registration certificate. The ruling emphasized that as long as the output services at these sites incurred the required service tax and the input services were utilized for these outputs, the credit should not be withheld based solely on registration technicalities.</description>
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