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    <title>2015 (12) TMI 433 - CESTAT NEW DELHI</title>
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    <description>Cenvat credit on service tax paid for construction services used to expand a factory building, and on insurance premium for the building, was treated as admissible because the services were connected with the factory building used in manufacture. In the absence of any factual dispute from the Revenue, the services fell within the scope of input service under Rule 2(l) of the Cenvat Credit Rules, 2004. The credit was therefore allowed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=269129</link>
      <description>Cenvat credit on service tax paid for construction services used to expand a factory building, and on insurance premium for the building, was treated as admissible because the services were connected with the factory building used in manufacture. In the absence of any factual dispute from the Revenue, the services fell within the scope of input service under Rule 2(l) of the Cenvat Credit Rules, 2004. The credit was therefore allowed.</description>
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