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    <title>2023 (5) TMI 92 - CALCUTTA HIGH COURT</title>
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    <description>The Court dismissed the revenue&#039;s appeal under Section 35G of the Central Excise Act, 1944 challenging the Tribunal&#039;s order in Excise Appeal No.76215 of 2016. The Court upheld the Tribunal&#039;s decision regarding the definition of &#039;input service&#039; and the admissibility of Cenvat Credit on Works Contract Services for laying foundation or supporting capital goods. Finding no substantial question of law, the Court ruled in favor of the assessee, affirming the Tribunal&#039;s decision and dismissing the appeal.</description>
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    <pubDate>Mon, 24 Apr 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=437285</link>
      <description>The Court dismissed the revenue&#039;s appeal under Section 35G of the Central Excise Act, 1944 challenging the Tribunal&#039;s order in Excise Appeal No.76215 of 2016. The Court upheld the Tribunal&#039;s decision regarding the definition of &#039;input service&#039; and the admissibility of Cenvat Credit on Works Contract Services for laying foundation or supporting capital goods. Finding no substantial question of law, the Court ruled in favor of the assessee, affirming the Tribunal&#039;s decision and dismissing the appeal.</description>
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