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2017 (3) TMI 300 - AT - Central ExciseCENVAT credit - service tax paid on Civil Construction Work - denial on the ground that the use of input services had no nexus with the manufacture of final product - Held that: - the issue is no longer res integra - reliance placed in the case of Commissioner Central Excise Commissionerate, Delhi-III Versus M/s Bellsonica Auto Components India P. Ltd. [2015 (7) TMI 930 - PUNJAB & HARYANA HIGH COURT], where it was held that input services used in relation to setting up, modernization, renovation or repairs of a factory will be allowed as credit, even if they are assumed as not an activity relating to business as long as they are associated directly or indirectly in relation to manufacture of final products and transportation of final products upto the place of removal - appeal allowed - decided in favor of appellant.
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