https://www.taxtmi.com/article/detailed?id=1783 Services for maintenance of employer provided residential colonies are input services eligible for Cenvat credit when they are directly or indirectly used in or in relation to the manufacture of final products under Rule 2(l)(ii); inclusive and purposive interpretation of "in relation to" and "includes" supports treating ancillary colony upkeep activities as facilitating manufacture and therefore within the ambit of input services. en-us Thu, 21 Jun 2012 18:56:58 +0530 Thu, 21 Jun 2012 18:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1783 Services for maintenance of employer provided residential colonies are input services eligible for Cenvat credit when they are directly or indirectly used in or in relation to the manufacture of final products under Rule 2(l)(ii); inclusive and purposive interpretation of "in relation to" and "includes" supports treating ancillary colony upkeep activities as facilitating manufacture and therefore within the ambit of input services. Articles Cenvat Credit Thu, 21 Jun 2012 18:56:58 +0530 https://www.taxtmi.com/article/detailed?id=1783