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2013 (3) TMI 253

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....na Wadhwa: After hearing both the sides, we find that credit of around Rs. 66,85,785/- stands confirmed against the appellant by denying the benefit of Modvat credit of tax paid in respect of input services of construction of residential units for employees. At this stage, we find that the Hon'ble High Court of Andhra Pradesh in the case of ITC Ltd. reported as has held that such staff colony i....

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