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2017 (11) TMI 880 - AT - Service TaxCENVAT credit - construction services - input services - principles of res-judicata - Held that: - the construction was raised at Hosakote factory but the appellant has wrongly taken the credit at their Maruthalli factory and when it was pointed out during the audit the appellant paid back the credit which was appropriated by the Revenue - the period in dispute is March 2008 during that time, the construction service fall in the definition of input service under Rule 2(l) under the phrase setting up of a factory and the Commissioner (Appeals) has wrongly applied the amended input service definition which came into force from 01.04.2011 which is probably wrong. Also, the subsequent demand at Hosakote factory is barred by principles of constructive res judicata as it amounts to double demand for the same service and it is not permitted under law. Credit allowed - appeal allowed - decided in favor of appellant.
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