https://www.taxtmi.com/forum/issue?id=109640 Claiming Cenvat credit for expenses on a staff colony or on-site hospital depends on whether those services qualify as input service; Rule 2(l)(c) excludes services provided primarily for employees' personal use, and the illustrative phrase "such as" is not exhaustive. Services chiefly for employee personal consumption at staff housing or hospital premises are therefore generally ineligible for credit. en-us Sat, 02 Jan 2016 12:54:52 +0530 Thu, 23 Jan 2025 15:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109640 Claiming Cenvat credit for expenses on a staff colony or on-site hospital depends on whether those services qualify as input service; Rule 2(l)(c) excludes services provided primarily for employees' personal use, and the illustrative phrase "such as" is not exhaustive. Services chiefly for employee personal consumption at staff housing or hospital premises are therefore generally ineligible for credit. Discussion-Forum Service Tax Sat, 02 Jan 2016 12:54:52 +0530 https://www.taxtmi.com/forum/issue?id=109640