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    <description>The appellant successfully availed Cenvat Credit for input services at Zonal Training Centre, Zonal Office, and Zonal Audit Office, as these offices were deemed integral to its operations despite not individually providing taxable services. The Tribunal found the demand in the show cause notice unsustainable, leading to the appeal&#039;s allowance without interest or penalty implications.</description>
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      <description>The appellant successfully availed Cenvat Credit for input services at Zonal Training Centre, Zonal Office, and Zonal Audit Office, as these offices were deemed integral to its operations despite not individually providing taxable services. The Tribunal found the demand in the show cause notice unsustainable, leading to the appeal&#039;s allowance without interest or penalty implications.</description>
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