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    <title>2019 (2) TMI 441 - CESTAT HYDERABAD</title>
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    <description>CENVAT credit was available on steel plates, FRP corrugated sheets, tongue rails, fasteners, rail sleepers and MS bolts with nuts used to lay railway tracks within port premises for taxable port services. Rule 2(k) of the CENVAT Credit Rules allows credit on goods used for providing output services, and prior decisions were relied on to support credit for goods used in construction or installation connected with service provision. On that basis, denial of credit was held unsustainable and the credit was admissible.</description>
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      <link>https://www.taxtmi.com/caselaws?id=374814</link>
      <description>CENVAT credit was available on steel plates, FRP corrugated sheets, tongue rails, fasteners, rail sleepers and MS bolts with nuts used to lay railway tracks within port premises for taxable port services. Rule 2(k) of the CENVAT Credit Rules allows credit on goods used for providing output services, and prior decisions were relied on to support credit for goods used in construction or installation connected with service provision. On that basis, denial of credit was held unsustainable and the credit was admissible.</description>
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