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2020 (3) TMI 624 - AT - Service TaxCENVAT Credit - input/input services consumed or utilized in construction of the commercial complex - output service provider under the Head ‘renting of immovable properties’ - HELD THAT:- The period in dispute is prior to 1st April, 2011, and the appellant is entitled to CENVAT credit both on inputs and input services utilized for the construction of complex, utilized for output service being ‘Renting of immovable property service’. Credit allowed - appeal allowed - decided in favor of appellant.
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