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    <title>2023 (11) TMI 1164 - CESTAT CHANDIGARH</title>
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    <description>CESTAT Chandigarh allowed the appeal regarding CENVAT credit eligibility for construction services during 2006-2010. The Tribunal held that construction activities for plant setup were covered under the definition of Input Service under Rule 2(l) of CCR, 2004 during the relevant period. Following consistent tribunal decisions and Punjab &amp;amp; Haryana HC precedent, the Tribunal ruled in favor of the assessee, finding the impugned order unsustainable in law and set it aside with consequential relief.</description>
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      <description>CESTAT Chandigarh allowed the appeal regarding CENVAT credit eligibility for construction services during 2006-2010. The Tribunal held that construction activities for plant setup were covered under the definition of Input Service under Rule 2(l) of CCR, 2004 during the relevant period. Following consistent tribunal decisions and Punjab &amp;amp; Haryana HC precedent, the Tribunal ruled in favor of the assessee, finding the impugned order unsustainable in law and set it aside with consequential relief.</description>
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