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2014 (3) TMI 986 - CESTAT AHMEDABADDenial of CENVAT Credit - construction of godowns - Held that:- Adjudicating authority has relied upon the amendments made to the definitions to input services under Rule 2(l) of the Cenvat Credit Rules, 2004 to hold against the appellants. On perusal of the said amendment, I find that the said amendment was brought into statute w.e.f. 1-4-2011, and the period involved in both these appeals is prior to the said amendment, I am of the view the amendment would not apply in the case in hand. - Impugned orders are set aside - Decided in favour of assessee.
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