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    <title>2018 (1) TMI 379 - CESTAT CHANDIGARH</title>
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    <description>The tribunal ruled in favor of the appellant, holding that they were entitled to avail CENVAT credit on input services used for constructing premises that were subsequently rented out. The tribunal set aside the denial of CENVAT credit, emphasizing that the services were utilized to provide taxable output services. It was determined that the utilization of CENVAT credit availed before 01.04.2011 was permissible, supported by judicial precedents and relevant legal provisions. The appeal was allowed with consequential relief granted to the appellant.</description>
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      <title>2018 (1) TMI 379 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=353643</link>
      <description>The tribunal ruled in favor of the appellant, holding that they were entitled to avail CENVAT credit on input services used for constructing premises that were subsequently rented out. The tribunal set aside the denial of CENVAT credit, emphasizing that the services were utilized to provide taxable output services. It was determined that the utilization of CENVAT credit availed before 01.04.2011 was permissible, supported by judicial precedents and relevant legal provisions. The appeal was allowed with consequential relief granted to the appellant.</description>
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      <pubDate>Wed, 03 Jan 2018 00:00:00 +0530</pubDate>
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