CENVAT Credit Allowed for Services in Repair, Renovation, and Modernization of Office Premises Despite Civil Works Involvement.

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Full Text of the Document

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....CENVAT Credit - input services used in ‘setting up’ of their office premises - Some of the services undertaken by the Appellant though are in the nature of civil works, but considering with other works it is definitely relate to repair/renovation, modernization of the existing office premises and eligible to CENVAT Credit.....