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2010 (5) TMI 211 - AT - Service TaxCenvat Credit- The issue involved in this case is whether the appellants are entitled for availment of CENVAT credit on garden maintenance service and repairs of deep freezer installed in canteen. Held that-in the light of the decisions ISMT Ltd 2010 -TMI - 76050 - CESTAT, MUMBAI and SEMCO Electrical Pvt. Ltd.2010 -TMI - 76184 - CESTAT, MUMBAI, allow the appeal.
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