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    <title>Cenvat Credit Approved for Guest House Repair Services Adjacent to Factory, Linked to Manufacturing Activity.</title>
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    <description>Cenvat credit - The fact that the guest house is located right next to the factory implies that it is used in relation to the manufacturing activity. Therefore, the credit of repair and maintenance services of the guest house is allowed. - AT</description>
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      <description>Cenvat credit - The fact that the guest house is located right next to the factory implies that it is used in relation to the manufacturing activity. Therefore, the credit of repair and maintenance services of the guest house is allowed. - AT</description>
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