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2007 (1) TMI 181 - CESTAT AHMEDABADCommissioner (Appeals) hold that services of CHA availed by the appellant should not be treated as input service as these services were received after the clearance of the final products from the place of removal - claim for Cenvat credit in respect of service tax paid on the security services was rejected on the ground that such services were received at the residential colonies - Prima facie, the reasoning and findings reached by the Commissioner (Appeals) are on a correct interpretation of the relevant previsions – stay not granted
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