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    <description>The Tribunal ruled in favor of the appellant, setting aside the Service Tax demand under Section 73(1) of the Finance Act, 1994. The appellant, involved in LPG Gas Cylinder repair and maintenance, had reversed the CENVAT Credit on inputs before the Show Cause Notice. The Tribunal deemed the demands unsustainable, allowing the appeal with consequential relief.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the Service Tax demand under Section 73(1) of the Finance Act, 1994. The appellant, involved in LPG Gas Cylinder repair and maintenance, had reversed the CENVAT Credit on inputs before the Show Cause Notice. The Tribunal deemed the demands unsustainable, allowing the appeal with consequential relief.</description>
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