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    <description>The Tribunal ruled in favor of the Appellant, allowing the appeal and granting relief regarding the eligibility of CENVAT Credit on services used in the renovation and modernization of the office premises. The judgment provided a detailed analysis of the definition of &quot;input service&quot; post-amendment and emphasized the inclusion of services related to repair, renovation, and modernization within the ambit of eligible services for CENVAT Credit.</description>
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      <description>The Tribunal ruled in favor of the Appellant, allowing the appeal and granting relief regarding the eligibility of CENVAT Credit on services used in the renovation and modernization of the office premises. The judgment provided a detailed analysis of the definition of &quot;input service&quot; post-amendment and emphasized the inclusion of services related to repair, renovation, and modernization within the ambit of eligible services for CENVAT Credit.</description>
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