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    <description>The Tribunal allowed the appeal, confirming the eligibility of Cenvat credit for commercial construction and maintenance and repair services, while denying the credit for club membership fees. The show cause notice was deemed time-barred, leading to the setting aside of the entire demand.</description>
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      <description>The Tribunal allowed the appeal, confirming the eligibility of Cenvat credit for commercial construction and maintenance and repair services, while denying the credit for club membership fees. The show cause notice was deemed time-barred, leading to the setting aside of the entire demand.</description>
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