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    <description>The High Court held that the petitioner was entitled to Cenvat credit for input services used for both taxable and exempt activities. The court rejected attempts to reopen the issue of entitlement and directed the authority to focus solely on quantifying the refund amount. The respondent was instructed to issue a new show cause notice limited to quantification within eight weeks, emphasizing that the entitlement to credit had already been resolved.</description>
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      <description>The High Court held that the petitioner was entitled to Cenvat credit for input services used for both taxable and exempt activities. The court rejected attempts to reopen the issue of entitlement and directed the authority to focus solely on quantifying the refund amount. The respondent was instructed to issue a new show cause notice limited to quantification within eight weeks, emphasizing that the entitlement to credit had already been resolved.</description>
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