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    <description>The Tribunal allowed the appeals by remanding the matter to the adjudicating authority for a fresh review to determine if the disputed life/health insurance service qualified as an &#039;input service&#039; under the Cenvat Credit Rules. The Tribunal stressed the necessity of a thorough examination to ensure compliance with statutory provisions, directing the authority to consider relevant provisions, tribunal decisions, and circulars. The appellant was granted a personal hearing during the reassessment process.</description>
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