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2018 (5) TMI 20 - AT - Central ExciseCENVAT credit - repair and maintenance service at their factory premises after 1.4.2011 - Held that: - Tribunal has already held that service tax paid on construction service used in the repair and maintenance work is admissible to credit even after 1.4.2011 in the case of M/s Ion Exchange (I) Ltd. vs. C.C.E., Surat II [2017 (12) TMI 151 - CESTAT AHMEDABAD] - credit allowed - appeal allowed - decided in favor of appellant.
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