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2018 (5) TMI 1560 - AT - Central ExciseCENVAT credit - common input services - Manpower Supply Service, Legal Service, Professional Service, Transportation Service etc., and used the same for manufacturing as well as and trading activities - Rule 6(3) of the CCR, 2004 - Construction Service - Held that: - the imported raw materials received against advance license and had been transferred to their other units, hence does not involve any but 'stock transfer' of goods, Therefore, it cannot be construed as trading sale. Consequently, Rule 6(3) of the CCR, 2004 is not applicable - credit allowed. CENVAT credit - 'Construction Service' used in the repair and maintenance work in the factory premises - Held that: - the issue is covered in the case of M/S ION EXCHANGE I LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, SUARAT-II [2017 (12) TMI 151 - CESTAT AHMEDABAD], where it was held that After amendment to the definition of the input service, a clarification issued by the Board vide Circular No 943/4/2011-CX dt 29.4.2011 dt 29.4.2011 where-under regarding credit of service tax paid on construction service as an input service used in modernization, renovation or repair, it has been clarified that the said services being provided in the inclusive part of definition of input service are definitely eligible to credit - credit allowed. Appeal allowed - decided in favor of appellant.
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