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    <description>The Tribunal set aside the impugned order and remanded the matter to the original adjudicating authority for fresh adjudication. It directed a re-examination in light of the Tribunal&#039;s decision in Reliance Industries Limited and the appellant&#039;s submissions on exclusion clauses and the period of limitation. The Tribunal emphasized harmonious interpretation of the &quot;input service&quot; definition and consideration of all relevant facts and documents.</description>
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      <description>The Tribunal set aside the impugned order and remanded the matter to the original adjudicating authority for fresh adjudication. It directed a re-examination in light of the Tribunal&#039;s decision in Reliance Industries Limited and the appellant&#039;s submissions on exclusion clauses and the period of limitation. The Tribunal emphasized harmonious interpretation of the &quot;input service&quot; definition and consideration of all relevant facts and documents.</description>
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