CENVAT Credit Allowed for Repair and Renovation of Premises for Storing Imported Goods and Cargo Handling Services.

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Full Text of the Document

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....CENVAT Credit - Cargo Handling Services - input services relates to repair and renovation of the premises are essential for maintenance and upkeep of the premises which is used for storing imported goods and to render the service of cargo handling at the customs station - credit duly allowable....