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2015 (6) TMI 913 - AT - Central ExciseDenial of CENVAT Credit - Held that:- certain input services were availed for the purpose of setting up of business in Uttrakhand. But, for no feasibility of the unit there, that could not come up. This shall not disentitle the appellant to cenvat credit of the services availed - input services definition in Rule 2(l) would permit cenvat credit for such services which has nexus with business - Decided in favour of assessee.
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