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2013 (7) TMI 395 - CESTAT AHMEDABADCENVAT credit – input service - assessee is into the activity of manufacturing of water treatment plant - whether assessee was eligible to CENVAT credit on service tax paid – Held that:- Appellants are engaged in manufacture of water treatment plants and installation, erection thereof, the service obtained in relation to parts and equipments should be treated as output service also - main requirements for claiming credit is that the invoice/bill/challan should have been issued after 14.05.03 and input services should have been received and consumed in relation to rendering of output service – appeal decided in the favour of the assessee.
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