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    <title>Cenvat Credit on Input Services - Nexus between input services and business is must - repair, maintenance and Civil constructions used in the residential colony is not eligible for cenvat credit</title>
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    <description>Cenvat credit on input services requires a demonstrable nexus between the services and the taxpayer&#039;s business; repair, maintenance and civil construction services for an employee residential colony are welfare activities and do not qualify as input services under the CENVAT Credit Rules because they are not integrally connected with the business activity.</description>
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