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2018 (8) TMI 22 - CESTAT ALLAHABADCENVAT Credit - Real Estate Agent Service - credit denied placing reliance on CBEC Master Circular No.96/7/2007-ST dated 23/08/2007 - Held that:- The said Circular deals with availment of Cenvat credit of Service Tax paid on ‘Commercial Construction Services’ and ‘Works Contract Services’ whereas in the present case Service Tax was paid on ‘Real Estate Agent Service’ - the said circular will not be applicable to the facts of the present case - appeal allowed - decided in favor of appellant.
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