CENVAT Credit Available for Construction Services in Road Re-Carpeting within Industrial Estates, Qualifies as Input Service.

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....CENVAT Credit - input services - Construction/ Works Contract Service for re-carpeting of road in their industrial estate - any construction and works contract if used for repair and renovation of existing factory, the same falls under inclusion clause of definition of Input Service, accordingly, the Cenvat credit is admissible - AT....