https://www.taxtmi.com/caselaws?id=185426 Security Agency Service used for an off-factory guest house and residential colony may qualify as an input service under the unamended Rule 2(l) of the Cenvat Credit Rules, 2004 where the expenditure forms part of the cost of production and relates to business. Prior decisions had treated services for staff residential colonies as eligible input services, but the claimed cost-of-production linkage was not supported by documentary records before the lower authorities. The order was therefore set aside and the matter remanded for de novo verification of the supporting evidence and the eligibility of Cenvat credit. en-us Tue, 10 Nov 2015 00:00:00 +0530 Fri, 12 Aug 2016 12:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185426 Security Agency Service used for an off-factory guest house and residential colony may qualify as an input service under the unamended Rule 2(l) of the Cenvat Credit Rules, 2004 where the expenditure forms part of the cost of production and relates to business. Prior decisions had treated services for staff residential colonies as eligible input services, but the claimed cost-of-production linkage was not supported by documentary records before the lower authorities. The order was therefore set aside and the matter remanded for de novo verification of the supporting evidence and the eligibility of Cenvat credit. Case-Laws Central Excise Tue, 10 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185426