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2018 (3) TMI 990 - AT - Central ExciseCENVAT credit - construction service - denial on the ground that construction service was specifically excluded from the eligible input service w.e.f. 1.42011 by an amendment - Held that: - Admittedly, the construction services commenced and were provided much before even the amendment was introduced on 1.4.2011 if at all, a small portion of service could have been rendered after 1.4.2011 - the amendment carried out w.e.f. 1.4.2011, has no implication in the present case, as the services have been availed and paid for prior to the said date. The credit was availed on 30.04.2011 by itself cannot be the reason for denial. This much has been clarified by the Board also vide their circular dated 29.04.2011. Appeal allowed - decided in favor of appellant.
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