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2011 (3) TMI 775 - AT - Service TaxWaiver of pre deposit - Cenvat credit on construction of immovable property - Prima facie, this argument is not acceptable because coal shed is where coal is stored and are prima facie covered by services of input service under Rule 2-l(ii) - When the definition specifically includes ‘services relating to setting up of factory, credit on such services cannot be denied prima facie based on the argument that factory is an immovable property - Stay granted.
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