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2016 (8) TMI 585 - AT - Central ExciseCenvat credit - construction services for the period prior to 01.04.2011 - Held that:- on examining the definition of input services under Rule 2(l) of the Cenvat Credit Rules, 2004, it is found that the activity of construction is covered under setting up modernization, renovation and repairs of a factory premises. Therefore, the said definition covers the activity of construction of factory, hence, the respondent is entitled to avail cenvat credit on the said services. - Decided against the Revenue
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