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    <description>The Tribunal set aside the decision denying Cenvat credit on input services used in construction activities for setting up a factory. It found the denial based on outdated legal theories and emphasized the need for a fresh review in line with evolving legal interpretations. The matter was remanded to the adjudicating authority for a fresh decision considering the changing jurisprudence on the admissibility of Cenvat credit in such scenarios.</description>
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