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    <title>2023 (3) TMI 131 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal found in favor of the appellant, ruling that the demand for service tax was not sustainable on various grounds including utilization of Cenvat Credit, provision of services in Jammu &amp;amp; Kashmir, services to Special Economic Zones, revenue neutrality of transactions, and time-barred demand. The impugned order was set aside, and the appeal was allowed with consequential relief on 01.03.2023.</description>
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      <description>The Tribunal found in favor of the appellant, ruling that the demand for service tax was not sustainable on various grounds including utilization of Cenvat Credit, provision of services in Jammu &amp;amp; Kashmir, services to Special Economic Zones, revenue neutrality of transactions, and time-barred demand. The impugned order was set aside, and the appeal was allowed with consequential relief on 01.03.2023.</description>
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