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2018 (5) TMI 187 - CESTAT AHMEDABADCENVAT credit - construction service i.e. repair and maintenance of the existing plant and machinery and factory building etc - Held that: - services received by the appellant relate to repair and maintenance service of their factory building, which is evident from the sample invoices produced by the appellant - Tribunal in Ion Exchange (I) ltd. case [2017 (12) TMI 151 - CESTAT AHMEDABAD] held that the construction service used for repair and renovation of factory even after 01.04.2011 is ‘input service’, and service tax paid on such service is admissible to credit - appeal allowed - decided in favor of appellant.
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