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    <title>2018 (8) TMI 557 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing them to claim CENVAT Credit for inputs used in construction for providing outward services of Erection, Commissioning, and Installation. The Tribunal held that the exclusion under the notification did not apply to service providers utilizing the inputs for output services, overturning the lower authorities&#039; decision. The appellant&#039;s contention that the credit should be allowed was accepted, and the Tribunal set aside the previous order, granting the appellant the right to claim the credit for the disputed inputs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=365085</link>
      <description>The Tribunal ruled in favor of the appellant, allowing them to claim CENVAT Credit for inputs used in construction for providing outward services of Erection, Commissioning, and Installation. The Tribunal held that the exclusion under the notification did not apply to service providers utilizing the inputs for output services, overturning the lower authorities&#039; decision. The appellant&#039;s contention that the credit should be allowed was accepted, and the Tribunal set aside the previous order, granting the appellant the right to claim the credit for the disputed inputs.</description>
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      <pubDate>Mon, 09 Jul 2018 00:00:00 +0530</pubDate>
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