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2018 (12) TMI 1624 - CESTAT ALLAHABADCENVAT Credit - input services - construction of residential colony in remote area - period November 2009 to March 2010 - Held that:- All the input services in question incurred for the upkeep and maintenance of the colony is an essential business expenditure and accordingly, Cenvat Credit is allowable under the provisions of Rule 2(l) of the Cenvat credit rules, 2004 - credit allowed - appeal allowed - decided in favor of appellant.
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