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2017 (6) TMI 942 - AT - Central ExciseCENVAT credit - rent and maintenance charges with regard to Research and Development activities - denial on account of nexus - Held that: - services utilized in respect of R & D Centre is clearly a part of the production and therefore, appellants are entitled to CENVAT credit on the service tax paid on rent and maintenance service with regard to the R & D Centre - credit allowed - appeal allowed - decided in favor of appellant.
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