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    <title>Factory Renovation Qualifies as Input Service for Cenvat Credit; Construction Service Admissible for Credit Claim.</title>
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    <description>Cenvat Credit - input services - As per the definition of input service at the relevant time, the service of setting up/ modernisation, renovation of the factory premises falls under the input service, therefore the construction service used by the appellants is admissible input service.</description>
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