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    <description>The Tribunal set aside the original authority&#039;s order, which unjustly ignored the appellant&#039;s CENVAT credit utilization for service tax payment. The matter was remanded for de-novo adjudication, instructing the original authority to verify the appellant&#039;s claims and issue a speaking order within 60 days, ensuring a fair hearing. All issues and contentions remain open.</description>
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      <description>The Tribunal set aside the original authority&#039;s order, which unjustly ignored the appellant&#039;s CENVAT credit utilization for service tax payment. The matter was remanded for de-novo adjudication, instructing the original authority to verify the appellant&#039;s claims and issue a speaking order within 60 days, ensuring a fair hearing. All issues and contentions remain open.</description>
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