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2017 (10) TMI 196 - AT - Central ExciseCENVAT credit - excise duty paid on TMT bars - service tax paid on gardening and maintenance services and painting of the plant - Held that: - appellant is eligible to avail the CENVAT credit in respect of all the three services received by him - the decision in the case of India Cement Ltd. [2013 (5) TMI 403 - CESTAT CHENNAI], and U.G. Sugars & Industries Ltd. [2011 (6) TMI 627 - CESTAT, NEW DELHI] relied upon - appeal allowed - decided in favor of appellant.
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