Debate on CENVAT Credit Eligibility for School and ST/SC Colony Construction Under Central Excise Law's "Input Services" Definition.

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Full Text of the Document

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....CENVAT credit - Construction of primary school as also ST/SC colony -The definition of input services cannot be stretched to such an extent that it is becomes practically illogical. If such an extended meaning is given to the said definition so as to include all the activities of the appellants, whether or not relatable to his business, the definition would lose its meaning, intended to be given by the legislation - AT....