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    <title>2017 (5) TMI 872 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order. It held that the construction service of workers&#039; quarters within the factory premises qualifies as an admissible input service, distinguishing it from cases where residential quarters were outside the factory premises. The Tribunal relied on precedents allowing credits for construction services related to residential buildings and concluded in favor of allowing the credit in this case.</description>
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      <description>The Tribunal allowed the appeal, setting aside the impugned order. It held that the construction service of workers&#039; quarters within the factory premises qualifies as an admissible input service, distinguishing it from cases where residential quarters were outside the factory premises. The Tribunal relied on precedents allowing credits for construction services related to residential buildings and concluded in favor of allowing the credit in this case.</description>
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