2018 (12) TMI 1094

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....esh Nair The issue involved is that whether the appellant is entitled for Cenvat Credit in respect of construction services post 01.04.2011 as per amended definition of Input service. 2. Sh. Rahul Gajera Ld. Counsel appearing on behalf of the appellant submits that the construction service was received in relation to construction of refining plant which is part of modernization of the existing ....