CENVAT Credit - Though the maintenance is for roads, street ...

CENVAT Credit Allowed for Maintenance Services Beyond Manufacturing Premises if Charged by Business Premises Area Occupied.

January 17, 2019

Case Laws     Central Excise     AT

CENVAT Credit - Though the maintenance is for roads, street lights, drainage, etc. i.e. for facilities being provided beyond the manufacturing/ factory premises of appellant but the simultaneous fact is that such services are charged on the basis of per square meter of business premises occupied by the appellant - The lease/ rent charge are the eligible inputs.

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