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2009 (2) TMI 212 - AT - Service TaxCenvat Credit – input services - The issue involved is whether the services such as landing, parking, X-ray, aircraft maintenance etc. tendered by the Airports Authority of India to the Appellants are ‘input service’ within the meaning of Rule 2(l) of the Cenvat Credit Rules, 2004. The Appellants availed a credit of its. 2,43,215/- as Cenvat credit during the period January, 2006 to July 2006 for the Service Tax paid to the Authority – held that - appellants are entitled to take the credit for the Service Tax paid by the Airports Authority of India
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