CENVAT Credit Dispute: Services for SEZ Construction and Residential Flats Ineligible as Input Services for Output Credits.

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....CENVAT Credit - input services - SEZ unit - the services, which have been claimed by the assessee to have been used as input service for Maintenance & Repair of Immovable Property and Renting of property have actually being used by them for construction of building on SEZ and some residential flats and therefore same cannot be input services for their registered output services.....