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    <description>CENVAT credit denial on air travel agent, tour operator, life and general insurance, and rent-a-cab services required fresh examination where invoices and ledger entries allegedly showed the services were used for client-related work and official activities connected with output services. The documentary evidence had not been properly appreciated at the earlier stages, so the dispute was remanded to the original adjudicating authority for re-adjudication, with the appellant directed to produce the necessary records.</description>
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