https://www.taxtmi.com/caselaws?id=204188 The Tribunal referred the matter to a Division Bench for clarification on whether services used in the construction of staff quarters can be considered input services eligible for Cenvat credit. The Tribunal emphasized that the term 'premises' should have a nexus to the services provided by the party, and ownership of premises alone does not make the services eligible for credit. The case highlighted conflicting decisions by Coordinate Benches on similar issues, prompting the referral for further clarification. en-us Fri, 20 Aug 2010 00:00:00 +0530 Fri, 08 Jul 2011 00:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204188 The Tribunal referred the matter to a Division Bench for clarification on whether services used in the construction of staff quarters can be considered input services eligible for Cenvat credit. The Tribunal emphasized that the term 'premises' should have a nexus to the services provided by the party, and ownership of premises alone does not make the services eligible for credit. The case highlighted conflicting decisions by Coordinate Benches on similar issues, prompting the referral for further clarification. Case-Laws Service Tax Fri, 20 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204188