CENVAT Credit Allowed for Lift Maintenance: Separate Contracts for Construction and Maintenance Qualify as Input Services.

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....CENVAT Credit - input services - annual maintenance of lifts installed in the building - when the repair, maintenance, etc. is the part of a contract where construction is also an activity then that renovation will be covered under the definition of Work Contract else it will be very much inclusive part of the definition of input - credit allowed....