2015 (12) TMI 433

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....he Respondent. ORDER Shri Prabhat Kumar, ld. Counsel says that the building which was constructed was meant for the factory and Service Tax paid on the service used for such construction availed from the contractor having suffered Service Tax, Cenvat credit of such tax to the tune of Rs. 1,46,003/- was claimed. He says that the definition of input under Rule 2(l) of Cenvat Credit Rules, 2004....