CENVAT Credit u/r 3 Allowed for Taxes on Common Services, Even if Property Not in Use by Recipient.

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....The availment of credit is derived from rule 3 of CENVAT Credit Rules, 2004 and, as the taxes have been paid on common services used for property that is not in use by the appellant as recipient of service, availament of CENVAT credit is within the scope of the Rules - AT....