CENVAT Credit Allowed for Electricity Expenses at Head Office if Supporting Factory Operations, Regardless of Location.

CENVAT Credit - Input Services - services of electricity expenses in connection with their head office - The location of the head office is immaterial so long it is used only for the operation of the factory’s activities, therefore, any service received in head office is in relation to the manufacturing activity of the appellant. - even though the input service was received by the head office but since it is in connection with overall business activity of the manufacturing unit, the credit is admissible - AT .....

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