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    <title>CENVAT Credit Valid for Modernization and Repair Services After Definition Change Excluding Works Contract and Construction Services.</title>
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    <description>CENVAT credit - input services - once the expression setting up has been deleted from the scope of input service, all services used for modernization, renovation or repairs of a factory or office relating to such factory would continue to be admissible even after specific exclusion that have been provided in the amended definition of input services relating to works contract service/ construction services. - AT</description>
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