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2010 (8) TMI 517 - AT - Service TaxCenvat credit of service tax - Input service - Disallowance of credit of service tax paid on services utilized in connection with construction of staff quarters on the ground that such services cannot be considered as input services in relation to the services provided by the appellants - In the earlier cases of the same assessee, Coordinate Benches held in their favour - According to the ld. Counsel, the Hon’ble High Court’s decision in Coca Cola case should be followed as binding precedent in this case - Find that the Hon’ble Supreme Court’s ruling in Maruti Suzuki case is to the contra and the same is constitutionally binding on this Tribunal - There are clearly two differing decisions of the Coordinate Benches on the same issue - It appropriate to place the matter before Hon’ble President for considering reference to Division Bench.
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