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    <title>2015 (11) TMI 910 - CESTAT MUMBAI</title>
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    <description>The Tribunal held that services used for constructing a sports stadium were admissible input services for Cenvat Credit against renting the stadium. The Circular restricting credit was deemed contrary to the Cenvat Credit Rules, 2004, and legal precedents allowing credit on services for constructing immovable property for renting services. The Tribunal set aside the demand for Cenvat Credit and interest, granting relief to the appellant in accordance with the law.</description>
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      <description>The Tribunal held that services used for constructing a sports stadium were admissible input services for Cenvat Credit against renting the stadium. The Circular restricting credit was deemed contrary to the Cenvat Credit Rules, 2004, and legal precedents allowing credit on services for constructing immovable property for renting services. The Tribunal set aside the demand for Cenvat Credit and interest, granting relief to the appellant in accordance with the law.</description>
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