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Cenvat Credit on Service Tax for Terrace and Parking Space Allowed, Favorable Outcome for Claimant on Input Service Nexus.

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....Cenvat Credit - input services - nexus with output / export of services - Commissioner disallowed a portion of the credit available on the ground that Service Tax credit in respect of terrace area and parking space in respect of rented immovable property is not admissible - credit allowed - AT....

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