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    <title>2008 (7) TMI 249 - CESTAT, MUMBAI</title>
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    <description>Cenvat credit on services used in a manufacturer&#039;s residential colony, including repairs and maintenance, civil construction, manpower recruitment and clearing services, was found to raise an arguable question because an earlier decision had treated repairs and maintenance of the colony as input services. On a prima facie view, the disputed services could also qualify as input services. The Tribunal therefore declined to grant stay of the Commissioner (Appeals) order allowing the credit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=32305</link>
      <description>Cenvat credit on services used in a manufacturer&#039;s residential colony, including repairs and maintenance, civil construction, manpower recruitment and clearing services, was found to raise an arguable question because an earlier decision had treated repairs and maintenance of the colony as input services. On a prima facie view, the disputed services could also qualify as input services. The Tribunal therefore declined to grant stay of the Commissioner (Appeals) order allowing the credit.</description>
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