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    <title>2018 (12) TMI 1624 - CESTAT ALLAHABAD</title>
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    <description>The Appellate Tribunal CESTAT ALLAHABAD allowed the appellant&#039;s appeal regarding cenvat credit eligibility on the construction of a residential colony in a remote area. The Tribunal held that the construction and maintenance of the industrial township were essential for the industry&#039;s functioning, aligning with the interpretation of Rule 2(l) of the Cenvat credit rules, 2004. By emphasizing the necessity of maintaining industrial townships for continuous production processes, the Tribunal granted the appellant the cenvat credit on construction services in remote areas, providing consequential relief.</description>
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    <pubDate>Thu, 27 Dec 2018 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=279498</link>
      <description>The Appellate Tribunal CESTAT ALLAHABAD allowed the appellant&#039;s appeal regarding cenvat credit eligibility on the construction of a residential colony in a remote area. The Tribunal held that the construction and maintenance of the industrial township were essential for the industry&#039;s functioning, aligning with the interpretation of Rule 2(l) of the Cenvat credit rules, 2004. By emphasizing the necessity of maintaining industrial townships for continuous production processes, the Tribunal granted the appellant the cenvat credit on construction services in remote areas, providing consequential relief.</description>
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