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Central Excise - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

CENVAT Credit - Security in the headquarters building & ...

Case Laws     Central Excise

February 24, 2020

CENVAT Credit - Security in the headquarters building & residential colony - It is not the case of the Department that the employees/workers are living in private residential houses where security has been provided by the factory. It is an admitted fact that the residential colony is provided by the factory and it is situated within the premises owned by the Appellant and close to the mining area and offices - credit allowed - AT

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