Whether Cenvat Credit of Service Tax paid on Construction services used for construction of workers' quarters within the factory premises is available?

Whether Cenvat Credit of Service Tax paid on Construction services used for construction of workers' quarters within the factory premises is available? https://www.taxtmi.com/news?id=621 Cenvat credit for service tax on construction of workers' quarters is precluded because such welfare construction lacks the requisite nexus to manufacture, storage, transport or sale of the final product; the inclusive part of Rule 2(1)(ii) covers only services that are functionally linked to the production, storage or distribution of the final product. en-us Mon, 13 Oct 2008 00:16:46 +0530 Mon, 13 Oct 2008 00:16:46 +0530 TaxTMI RSS Generator Whether Cenvat Credit of Service Tax paid on Construction services used for construction of workers' quarters within the factory premises is available? https://www.taxtmi.com/news?id=621 Cenvat credit for service tax on construction of workers' quarters is precluded because such welfare construction lacks the requisite nexus to manufacture, storage, transport or sale of the final product; the inclusive part of Rule 2(1)(ii) covers only services that are functionally linked to the production, storage or distribution of the final product. News - Mon, 13 Oct 2008 00:16:46 +0530 https://www.taxtmi.com/news?id=621