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    <title>2018 (10) TMI 829 - RAJASTHAN HIGH COURT</title>
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    <description>The High Court set aside the Tribunal&#039;s decision allowing CENVAT Credit for Goods Transport Agency Services, citing the amended definition of &#039;input service&#039; and a related Supreme Court judgment. The demand was ordered to be revived, with the penalty issue remanded to the Tribunal for further consideration. The Court confirmed the disallowance of CENVAT Credit and interest, leaving the penalty decision pending.</description>
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      <description>The High Court set aside the Tribunal&#039;s decision allowing CENVAT Credit for Goods Transport Agency Services, citing the amended definition of &#039;input service&#039; and a related Supreme Court judgment. The demand was ordered to be revived, with the penalty issue remanded to the Tribunal for further consideration. The Court confirmed the disallowance of CENVAT Credit and interest, leaving the penalty decision pending.</description>
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