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2023 (4) TMI 606 - AT - Service TaxCENVAT Credit - input services - whether after amendment to definition of input service under Rule 2(l) of CENVAT Credit Rules, 2004, with effect from 01.04.2011, the said CENVAT Credit was admissible to the appellant or not specifically after the words “setting up” has been deleted from the definition? - HELD THAT:- In the present case activity was that of construction and therefore the services stated such as architect service, telephone expenses etc. were input services and therefore the Service Tax paid on the said services is eligible as CENVAT Credit to the appellant. Appeal allowed.
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