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    <title>CENVAT Credit Denied for Mall Construction Inputs: Excise Duty and Service Tax Not Applicable to Output Services.</title>
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    <description>CENVAT Credit - construction of mall by contractor - Cenvat credit of the excise duty paid on various inputs and service tax paid on various input services - not the inputs/input services for the appellants in respect of their output services - Prima facie case is not in favor of appellant - AT</description>
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