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    <description>The appeal was allowed with consequential reliefs based on a previous Tribunal ruling. It was determined that the trading activity in question, involving the clearance of inputs on payment of duty, did not fall under exempted services. Consequently, the demand made by the Revenue was deemed unsustainable, leading to the setting aside of the impugned order and granting relief to the appellant.</description>
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      <description>The appeal was allowed with consequential reliefs based on a previous Tribunal ruling. It was determined that the trading activity in question, involving the clearance of inputs on payment of duty, did not fall under exempted services. Consequently, the demand made by the Revenue was deemed unsustainable, leading to the setting aside of the impugned order and granting relief to the appellant.</description>
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