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      <description>The Tribunal remanded the case to the First Appellate Authority for a comprehensive review to determine CENVAT Credit eligibility on GTA Services based on the &#039;FOR&#039; destination basis. The impugned order was set aside, and the appeal was partially allowed, emphasizing the need for consideration of relevant legal precedents and Circulars in assessing the place of removal for CENVAT Credit eligibility.</description>
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