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2015 (12) TMI 541 - AT - Service TaxDenial of CENVAT Credit - whether the appellant is entitled to take input service on the rent paid for Pandal and Shamiana services as per Rule 2(1) of Cenvat Credit Rules, 2004 or not - Held that:- relying on the decision of the Hon’ble Bombay High Court in the case of Ultratech Cement Ltd. - [2010 (10) TMI 13 - BOMBAY HIGH COURT], the appellant is entitled to avail input service credit on Pandal and Shamiana services. Consequently, I set aside the impugned order - Decided in favour of assessee.
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