CENVAT Credit Disallowed for Railway Track Works Contracts; Services Not Excluded Under Part (A) Sub-clauses (a) or (b).

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....CENVAT credit - Works Contract - The laying of railway tracks does not fit into sub-clause (a) or (b) of exclusion Part (A) in the definition of input service. Thus the disallowance of credit, alleging that these services are excluded from the definition, is without any legal basis.....