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Cenvat Credit Denied for Engineering Services; Excluded from "Input Service" Definition u/r 2(l) of Cenvat Credit Rules, 2004.

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....CENVAT Credit - input services - the appellant is not entitled to avail Cenvat credit on the services received from Chhtrapati Engineering and Sai Engineering Works because the said the service is excluded from the definition of input service as provided under Rule 2 (l) of Cenvat Credit Rules, 2004 - AT....