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2018 (4) TMI 155 - AT - Central ExciseCENVAT credit - input service - building/PR construction services - Held that: - the construction of the factory in the present case was completed in June 2009 and the definition of input service was amended only w.e.f. 01/04/201 1 excluding the credit in respect of setting up of a factory building - also, during the relevant time, the setting up and modernization of the factory building was included in the definition of input service - credit allowed - appeal allowed - decided in favor of appellant.
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