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    <title>2014 (10) TMI 604 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, granting Cenvat Credit for input services used in constructing a mall rented out to customers. It held that Cenvat Credit for service tax paid on input services in construction projects is available if the property is used for providing taxable services, contrary to the adjudicating authority&#039;s reliance on a High Court decision unrelated to construction projects. The Tribunal provided an unconditional waiver from pre-deposit and stayed the recovery of dues pending the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=252470</link>
      <description>The Tribunal allowed the appeal, granting Cenvat Credit for input services used in constructing a mall rented out to customers. It held that Cenvat Credit for service tax paid on input services in construction projects is available if the property is used for providing taxable services, contrary to the adjudicating authority&#039;s reliance on a High Court decision unrelated to construction projects. The Tribunal provided an unconditional waiver from pre-deposit and stayed the recovery of dues pending the appeal.</description>
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