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2010 (6) TMI 212 - CESTAT, CHENNAICenvat Credit – Input Service – Credit taken on Agricultural work. Held that – in the light of the decision of Millipore India Ltd. v. CCE 2008 (11) TMI 97 - CESTAT, BANGALORE, assessee entitled to credit. credit taken on Levelling of children park and tree plantations and Construction of toilet in school in the village. Held that – credit disallowed on the ground that these are not covered by the definition of ‘input service’ as per Rule 2(1) of the Cenvat Credit Rules, 2004.
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