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CENVAT Credit available on Construction/Works Contract Service for Re-carpeting of Road in Industrial Estate: CESTAT

The Ahmedabad bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that CENVAT Credit is allowable on construction/works contract service for the re-carpeting of roads in the industrial estate. The appellant, Bombay Market Art Silk Co-Op (Shops & Warehouse) Society Limited has applied for Cenvat credit in respect of Construction/ Works Contract…

Source Taxscan

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