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2011 (4) TMI 467

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..... y Thousands, Nine Hundreds and Nineteen only) and of Rs.33,660/- (Rupees Thirty Three Thousands, Six Hundreds and Sixty Only) stand confirmed against the appellant by denying the benefit of MODVAT Credit on Service Tax paid on various services received for maintenance and repair of wind mill located at a distance from the factory. The lower authorities have held that such services cannot be consid .....

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