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2014 (8) TMI 473 - CESTAT AHMEDABADDenial of CENVAT Credit - telecommunication service, security service and maintenance & repair service - Denial on basis of Circular No. 98/1/2008-S.T., dated 4-1-2008 - Held that:- circular denies the Cenvat credit in respect of commercial or industrial construction service or works contract service which are rendered during construction of the immovable property and therefore prima facie the circular is not applicable to the present case. In this case appellants have provided security to the building, telecommunication facility and have also looked after the repairs & maintenance which according to the terms of agreement either the landlord has to undertake or the tenant has to undertake. If as per the terms of the agreement, the landlord undertakes to provide these services, prima facie, they have to be held as input services with regard to renting of immovable property - appellant has a prima facie case in their favour - Stay granted.
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