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    <description>The Appellate Tribunal CESTAT CHENNAI allowed the appeal as the show cause notice lacked reasons for disallowance and repeated allegations without showing prejudice to Revenue. The appellant&#039;s argument on maintenance service necessity was deemed valid, resulting in both appeals being allowed.</description>
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      <description>The Appellate Tribunal CESTAT CHENNAI allowed the appeal as the show cause notice lacked reasons for disallowance and repeated allegations without showing prejudice to Revenue. The appellant&#039;s argument on maintenance service necessity was deemed valid, resulting in both appeals being allowed.</description>
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