CENVAT Credit Approved for Port Sector Service Provider; Explanation 2 of Rule 2(k) Not Applicable to Non-Manufacturers.

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....CENVAT credit - input/input services - construction of commercial, industrial and residential premises the provisions of Explanation 2 of Rule 2(k) would be applicable only to the factory and manufacturer. The appellant is neither having any factory nor he is manufacturer. The appellant is a service provider of port - credit allowed - AT....