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2018 (5) TMI 304 - AT - Central ExciseCENVAT credit - input services - credit service tax paid Land Development Charges - duty paying document - registration of services supplier - Held that: - the Land Development Charges is collected on cum tax value basis as provided in the agreements entered into between the parties. The appellant has paid the Land Development charges including service tax he would be eligible for credit - quantum of service tax pertaining to the Land Development Charges has to be determined for which reason, matter is remanded - appeal allowed by way of remand.
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