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    <title>2021 (12) TMI 425 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the impugned order and remanded the case back to the Original Adjudicating Authority for re-adjudication in alignment with previous directions. The judgment highlights the importance of thorough verification and adherence to legal procedures in cases involving the availing of Cenvat credit on common input services and subsequent demands based on the value of exempted services. It emphasizes the necessity for precise identification and assessment of credit availed to ensure procedural fairness and compliance with established legal principles.</description>
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      <description>The Tribunal set aside the impugned order and remanded the case back to the Original Adjudicating Authority for re-adjudication in alignment with previous directions. The judgment highlights the importance of thorough verification and adherence to legal procedures in cases involving the availing of Cenvat credit on common input services and subsequent demands based on the value of exempted services. It emphasizes the necessity for precise identification and assessment of credit availed to ensure procedural fairness and compliance with established legal principles.</description>
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