Cenvat Credit Allowed: Inputs Used for Taxable Services Through Railway Siding Construction Qualify u/r 2004.

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....Cenvaat Credit - the 'Inputs' have been used for providing output services which is taxable, therefore, by erecting the Railway Siding, the respondent is providing a taxable service for providing an output service, therefore, it is entitled to avail Credit under Rule, 2004. - HC....