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    <description>The Tribunal partly allowed the appeal, permitting the appellant to avail Cenvat Credit on Service Tax paid for services utilized for business activities, except for services at the staff club. The judgment clarifies the eligibility of Cenvat Credit on Service Tax for expenses related to business activities, emphasizing the link between expenses, manufacturing, and excisable value.</description>
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      <description>The Tribunal partly allowed the appeal, permitting the appellant to avail Cenvat Credit on Service Tax paid for services utilized for business activities, except for services at the staff club. The judgment clarifies the eligibility of Cenvat Credit on Service Tax for expenses related to business activities, emphasizing the link between expenses, manufacturing, and excisable value.</description>
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