2016 (11) TMI 1684

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..... the purpose of using shifting the goods in the factory premises and expansion of the factory site - HELD THAT:- Wide coverage of the input services under Rule 2(l) of the Cenvat Credit Rules, 2004 .....

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..... g the goods in the factory premises and expansion of the factory site. This service being integrally connected with the output manufactured, there should not be denial of Cenvat credit of the service .....

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