CENVAT Credit Approved for Jetty Construction as Input Service; Expansion of Existing Facility Qualifies for Credit.

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....CENVAT Credit - iinput services - setting up of a new factory, construction of building of service provider is not excluded from the definition of Input service. In this case the construction of Jetty is clearly in the nature of expansion of existing Jetty therefore, credit is clearly admissible. - AT....