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    <description>The appeals were remanded back to the original authority to examine each invoice in dispute, determine if they fell under the excluded category, and adjust the demand and penalty accordingly. The matter of eligibility of credit on input service on works contract service post 01.04.2011 required verification, leading to the acknowledgment that not all works contract services availed by the appellant were eligible for credit. The appeals were disposed of by way of remand for further examination and adjustment of demand and penalty.</description>
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      <description>The appeals were remanded back to the original authority to examine each invoice in dispute, determine if they fell under the excluded category, and adjust the demand and penalty accordingly. The matter of eligibility of credit on input service on works contract service post 01.04.2011 required verification, leading to the acknowledgment that not all works contract services availed by the appellant were eligible for credit. The appeals were disposed of by way of remand for further examination and adjustment of demand and penalty.</description>
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