https://www.taxtmi.com/caselaws?id=185469 Cenvat credit on service tax paid for maintenance and repair of a residential colony adjacent to a remote factory is treated as admissible input service where the colony is necessary to attract and retain manpower for continuous manufacturing. The analysis links employee housing directly to the manufacturing operation and applies Rule 2(l) of the Cenvat Credit Rules, 2004 to services used for upkeep of such facilities. On that reasoning, maintenance of the staff colony falls within the scope of input services, and denial of credit is unsustainable. en-us Thu, 08 Oct 2015 00:00:00 +0530 Tue, 22 Nov 2016 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185469 Cenvat credit on service tax paid for maintenance and repair of a residential colony adjacent to a remote factory is treated as admissible input service where the colony is necessary to attract and retain manpower for continuous manufacturing. The analysis links employee housing directly to the manufacturing operation and applies Rule 2(l) of the Cenvat Credit Rules, 2004 to services used for upkeep of such facilities. On that reasoning, maintenance of the staff colony falls within the scope of input services, and denial of credit is unsustainable. Case-Laws Service Tax Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185469