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2016 (10) TMI 1175

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....ajan, AC (AR), for the Respondent. ORDER Appellant says that services of works contractor were availed for construction of a factory. That has suffered service tax. Tax so suffered was claimed by the appellant as Cenvat credit. 2. Revenue denies that on the ground that the scope and activity carried out by the contractor was not works contract. 3. The adjudication order does ....