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    <title>2019 (12) TMI 331 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal of M/s Regal Buildtech Pvt Ltd, holding that the denial of CENVAT credit on inputs/input services for constructing a commercial property leased out was not legal. The Tribunal relied on judicial precedents supporting the appellant&#039;s claim, emphasizing that services used for setting up premises of the provider of output service are admissible as &#039;input services.&#039; The Tribunal found the denial of credit to be improper and allowed the appeal.</description>
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    <lastBuildDate>Mon, 09 Dec 2019 11:07:00 +0530</lastBuildDate>
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      <link>https://www.taxtmi.com/caselaws?id=389448</link>
      <description>The Tribunal allowed the appeal of M/s Regal Buildtech Pvt Ltd, holding that the denial of CENVAT credit on inputs/input services for constructing a commercial property leased out was not legal. The Tribunal relied on judicial precedents supporting the appellant&#039;s claim, emphasizing that services used for setting up premises of the provider of output service are admissible as &#039;input services.&#039; The Tribunal found the denial of credit to be improper and allowed the appeal.</description>
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