https://www.taxtmi.com/caselaws?id=77555 Service tax paid on construction of staff residential quarters was treated as an eligible input service for CENVAT credit because the definition of input service extended to services used in the premises of the output service provider. Since the staff quarters were accepted as the bank's premises, the construction service fell within Rule 2(l) of the CENVAT Credit Rules. The disallowance of credit was therefore held unsustainable, and the credit was admissible to the assessee. en-us Fri, 09 Apr 2010 00:00:00 +0530 Fri, 29 Oct 2010 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77555 Service tax paid on construction of staff residential quarters was treated as an eligible input service for CENVAT credit because the definition of input service extended to services used in the premises of the output service provider. Since the staff quarters were accepted as the bank's premises, the construction service fell within Rule 2(l) of the CENVAT Credit Rules. The disallowance of credit was therefore held unsustainable, and the credit was admissible to the assessee. Case-Laws Service Tax Fri, 09 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77555