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2015 (2) TMI 1235 - AT - Service TaxCENVAT credit - input service - commercial construction services - Rule 2(l) of the CCR - Held that: - service which is used in relation to setting up of factory or an office, relating to such a factory is ‘input service’ - As construction service used by the respondent is only for setting up of their factory, therefore as per the provisions of Rule 2(l) itself allowed the appellant to avail CENVAT credit on these services of service tax paid by them - credit allowed - appeal dismissed - decided against Revenue.
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