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    <description>The appeal was allowed, and the impugned order was set aside as the show cause notice objecting to the utilization of cenvat credit for payment of output service tax liability for Business Auxiliary Services was deemed misconceived and not maintainable. The appellant was entitled to consequential benefits, if any, as per the judgment pronounced by the Member (Judicial) of the Appellate Tribunal CESTAT New Delhi, Shri Anil Choudhary.</description>
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      <description>The appeal was allowed, and the impugned order was set aside as the show cause notice objecting to the utilization of cenvat credit for payment of output service tax liability for Business Auxiliary Services was deemed misconceived and not maintainable. The appellant was entitled to consequential benefits, if any, as per the judgment pronounced by the Member (Judicial) of the Appellate Tribunal CESTAT New Delhi, Shri Anil Choudhary.</description>
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