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2019 (4) TMI 158 - AT - Central ExciseCENVAT Credit - input services - cleaning service - maintenance and repair services - expenditure for works in residence of director was rendered in the factory or its property - Held that:- Each of those services are in conformity with the definition of inputs in rule 2(l) of CENVAT Credit Rules 2004 - credit allowed - appeal allowed - decided in favor of appellant.
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