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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