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2014 (11) TMI 752 - AT - Service TaxCENVAT Credit - construction service and consulting engineer service - Held that:- Appellant is entitled to take CENVAT Credit on the construction services and consulting engineering services availed by it during the financial year 2007-08 being prior to 1.4.2011 when such CENVAT Credit was expressly disallowed by amendment of the Rules. Further, I hold that the whole proceedings against the appellant were misconceived. Hence, the impugned order is set aside - appellant is permitted to take CENVAT Credit - Decided in favour of assessee.
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