https://www.taxtmi.com/caselaws?id=234793 Construction services used for office rooms within a factory premises were treated as eligible input services because Rule 2(1) of the Cenvat Credit Rules, 2004 then expressly covered services used in relation to setting up, renovation or repairs of a factory or an office relating to such factory. Housekeeping services for keeping the factory neat and clean were also held eligible because maintaining cleanliness was a statutory requirement under the Factories Act, 1948 and was integral to manufacturing operations. The stated effect is that both categories of service fell within the scope of Cenvat credit, and denial of credit on either ground was unsustainable. en-us Wed, 23 May 2012 00:00:00 +0530 Sat, 02 Jan 2016 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234793 Construction services used for office rooms within a factory premises were treated as eligible input services because Rule 2(1) of the Cenvat Credit Rules, 2004 then expressly covered services used in relation to setting up, renovation or repairs of a factory or an office relating to such factory. Housekeeping services for keeping the factory neat and clean were also held eligible because maintaining cleanliness was a statutory requirement under the Factories Act, 1948 and was integral to manufacturing operations. The stated effect is that both categories of service fell within the scope of Cenvat credit, and denial of credit on either ground was unsustainable. Case-Laws Service Tax Wed, 23 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234793