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2018 (7) TMI 704 - AT - Service TaxCENVAT Credit - retrospective applicability of the amendment to Rule 2(k) of CCR, 2004 - goods used in the construction of factory shed and in laying down the foundation of various capital goods - Held that:- Amendment to Rule 2(k) vide Notification No. 16/2009 dated 7.7.2009 is only prospective and same cannot be made retrospective as held by various High Courts as well as by this Tribunal in various judgments - reliance placed in the case of Mundra Ports & Special Economic Zone Ltd. vs. CCE & Cus [2015 (5) TMI 663 - GUJARAT HIGH COURT] - appeal dismissed - decided against Revenue.
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