https://www.taxtmi.com/caselaws?id=339741 CENVAT credit on service tax paid for construction and upkeep of employee residential quarters or a township was held admissible for the pre-01/04/2011 period. The applicable definition of input service was treated as having a wide ambit and covering activities related to business. Because the housing was located within or near a remote factory and was necessary to sustain manufacturing operations by enabling employees to work at the site, the residential colony was found to have a direct and intrinsic nexus with manufacture and to form part of the cost of production. On that basis, the services fell within Rule 2(l) of the Cenvat Credit Rules, 2004, and denial of credit was unsustainable. en-us Thu, 12 Jan 2017 00:00:00 +0530 Mon, 06 Mar 2017 13:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339741 CENVAT credit on service tax paid for construction and upkeep of employee residential quarters or a township was held admissible for the pre-01/04/2011 period. The applicable definition of input service was treated as having a wide ambit and covering activities related to business. Because the housing was located within or near a remote factory and was necessary to sustain manufacturing operations by enabling employees to work at the site, the residential colony was found to have a direct and intrinsic nexus with manufacture and to form part of the cost of production. On that basis, the services fell within Rule 2(l) of the Cenvat Credit Rules, 2004, and denial of credit was unsustainable. Case-Laws Service Tax Thu, 12 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339741