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Central Excise - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

The services which were crucial for maintaining the staff ...


Essential Services for Staff Colony Classified as Input Services u/r 2(l) of Cenvat Credit Rules.

January 28, 2017

Case Laws     Central Excise     AT

The services which were crucial for maintaining the staff colony, such as lawn mowing, garbage cleaning, maintenance of swimming pool, collection of household garbage, harvest cutting, weeding, etc. necessarily had to be considered as input services falling within the ambit of Rule 2(l) of the Cenvat Credit Rules. - AT

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