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2008 (4) TMI 279 - AT - Service TaxCenvat credit of service tax paid on maintenance and repair services received for the power plant situated away form factory – no direct nexus between service received in power plant and items manufactured in factory – further, in view of the fact that the power produced at the wind mill and power requirement of the factory also need not have to be matched or tallied, appellants are not eligible for the benefit of cenvat credit – assessee’s appeal rejected
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