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    <title>2020 (4) TMI 673 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, granting the appellant cenvat credit of Rs. 26,90,753/- for wrongly disallowed credit on construction and renovation/repair services. It held that the appellant correctly availed credit for labor services related to construction and for specific renovation/repair services, including the construction of a new storage tank/pond. The judgment highlighted the significance of accurately determining service eligibility for cenvat credit, resulting in a favorable outcome for the appellant.</description>
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      <description>The Tribunal allowed the appeal, granting the appellant cenvat credit of Rs. 26,90,753/- for wrongly disallowed credit on construction and renovation/repair services. It held that the appellant correctly availed credit for labor services related to construction and for specific renovation/repair services, including the construction of a new storage tank/pond. The judgment highlighted the significance of accurately determining service eligibility for cenvat credit, resulting in a favorable outcome for the appellant.</description>
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