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2014 (3) TMI 1063 - CESTAT NEW DELHICenvat credit - construction of residential colony near the factory as also of cleaning services obtained for the residential colony and guest house - by following the decision of Hon’ble High Court of Andhra Pradesh in the case of CC & CCE vs. ITC Ltd. [2011 (11) TMI 516 - ANDHRA PRADESH HIGH COURT], the above services are cenvatable input service. - Decided in favour of appellnat
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