CENVAT Credit Approved for Construction Services in Pond Excavation and Storage Tank Renovation u/r 2(a)(A) Eligibility.

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....CENVAT Credit - input services - constructions services used in excavation of ponds etc. - credit pertains to renovation/repair services - some part belongs to repair and maintenance and some part towards the construction of new storage tank/pond. As storage tank is an eligible capital asset under Rule 2 (a)(A), the appellant is eligible for cenvat credit - AT....