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2018 (3) TMI 1711 - AT - Central ExciseCENVAT Credit - input services - telephone service - period from April, 2004 to September, 2015 - Held that:- In view of the fact that the disputed input service has been used in or in relation to the manufacture of the final product by the appellant and in view of the fact that the appellant had reversed proportionate cenvat credit in respect of use of input service for trading activity, the disputed service is confirming to the definition of input service under the amended provisions of Rule 2 (l) of the Cenvat Credit Rules, 2004, with effect from 01.04.2011 - appeal allowed - decided in favor of appellant.
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