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2013 (12) TMI 1275 - AT - Service TaxEntitlement for cenvat credit - Scope of Input service under Rule 2(l) of the CENVAT Credit Rules 2004 – Services used in relation to business activity or not – Held that:- Following CCE, Nagpur Vs. Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] -the question whether CENVAT credit on sponsorship service and renting of immovable property service was admissible to the respondent during the period of dispute requires to be addressed afresh by the Commissioner (Appeals) – order set aside in so far the services is concerned and the said question regarding 'CENVAT ability' of the two services (sponsorship service and renting of immovable property service) is directed to be reconsidered by the learned Commissioner (Appeals) – Decided against Assessee.
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