Cenvat Credit Rules Update: Construction, Maintenance, and Catering Services Were Eligible Input Services Before April 2011 Amendment.

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....Cenvat credit on construction and maintenance service and outdoor catering/canteen service, prior to the amendment made to the definitions to input services under Rule 2(l) of the Cenvat Credit Rules, 2004 w.e.f. 01-04-2011, is an eligible input servicen - AT....