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2019 (10) TMI 1111 - AT - Service TaxCENVAT Credit - various input/input services - appellant is builder and engaged in the activity of construction of commercial, industrial and residential premises and thereafter these premises were let out by the appellant - HELD THAT:- The said issue has already been examined by this Tribunal in the case of M/S DLF CYBER CITY DEVELOPERS LTD. VERSUS COMMISSIONER CENTRAL EXCISE & CGST, GURUGRAM [2018 (1) TMI 379 - CESTAT CHANDIGARH], where this Tribunal has observed that the inputs, capital goods and input services used by the appellants for providing output services, in terms of Rule 2 (a) (ii) of the Cenvat Credit Rules, 2004, the appellant is entitled to avail Cenvat Credit. As the issue has already been decided by this Tribunal holding that any inputs, capital goods or input service used for providing output services, namely, renting of immovable property service, the assessee is entitled to avail Cenvat Credit - credit allowed - appeal allowed - decided in favor of appellant.
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