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2016 (11) TMI 1684 - AT - Central ExciseCENVAT Credit - input services - crane hired for the purpose of using shifting the goods in the factory premises and expansion of the factory site - HELD THAT:- Wide coverage of the “input services” under Rule 2(l) of the Cenvat Credit Rules, 2004 enables appellant to be entitled to Cenvat credit of the service tax paid. Appeal allowed.
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