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Central Excise - Highlights / Catch Notes

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CENVAT Credit - input service - construction services used by ...

Central Excise

January 3, 2022

CENVAT Credit - input service - construction services used by the appellant for setting up of Effluent Treatment Plant - since modernization, renovation or repair and maintenance, even after exclusion category, continue to remain in inclusion clause of definition, credit cannot be denied - the adjudication order deciding the matter on the basis of exclusion category is beyond the scope of show cause notice. - AT

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