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Cenvat Credit - Works Contract Services are excluded only when it is used for construction service whereas in the present case input services were used for maintenance of office equipment and building therefore this particular works contract service does not fall under the exclusion category in the definition of input service - Tri

Service Tax - Cenvat Credit - Works Contract Services are excluded only when it is used for construction service, whereas in the present case input services were used for maintenance of office equipme .....

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