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    <title>2017 (10) TMI 805 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the Commissioner(Appeals)&#039; decision, allowing CENVAT credit for construction service, consulting engineer service, and mapping survey service for the period April 2008 to March 2011. For the period April 2011 to March 2012, CENVAT credit was limited to consulting engineering service only. Penalties under relevant provisions were set aside, and the correct valuation and payment of service tax on all taxable components were emphasized. Proper record-keeping for input services was stressed to avoid excess credit claims.</description>
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      <description>The Tribunal upheld the Commissioner(Appeals)&#039; decision, allowing CENVAT credit for construction service, consulting engineer service, and mapping survey service for the period April 2008 to March 2011. For the period April 2011 to March 2012, CENVAT credit was limited to consulting engineering service only. Penalties under relevant provisions were set aside, and the correct valuation and payment of service tax on all taxable components were emphasized. Proper record-keeping for input services was stressed to avoid excess credit claims.</description>
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      <pubDate>Fri, 08 Sep 2017 00:00:00 +0530</pubDate>
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