CENVAT Credit Approved for Factory Renovation: Water Tank and Pump Room Construction Included Under Input Service Definition.

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....Reversal of CENVAT Credit - input service - Modernization, Renovation and repair of the factory or not - construction of water tank and pump room - Since nature of construction done in the factory is of Renovation and Modernization of the existing factory which is clearly covered under inclusion clause of the definition of input service, therefore, the appellant was entitled for the Cenvat Credit of such input service. - AT....