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    <title>2024 (9) TMI 1747 - CESTAT BANGALORE</title>
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    <description>The CESTAT Bangalore dismissed the Revenue&#039;s appeal regarding service tax levy on a builder undertaking construction of residential complex services under a Tripartite Agreement prior to 01.07.2010. The Tribunal held that the issue was no longer res integra, being covered by consistent precedents in similar cases. The builder&#039;s entitlement to cenvat credit on inputs/input services and benefits under Notification No. 1/2006-CE was upheld, following established jurisprudence including the Keerthi Estate case.</description>
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      <description>The CESTAT Bangalore dismissed the Revenue&#039;s appeal regarding service tax levy on a builder undertaking construction of residential complex services under a Tripartite Agreement prior to 01.07.2010. The Tribunal held that the issue was no longer res integra, being covered by consistent precedents in similar cases. The builder&#039;s entitlement to cenvat credit on inputs/input services and benefits under Notification No. 1/2006-CE was upheld, following established jurisprudence including the Keerthi Estate case.</description>
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