https://www.taxtmi.com/caselaws?id=372167 CENVAT credit on guest-house related services is excluded only where the services are for the personal use or consumption of employees; mere location of the guest house away from the factory does not by itself trigger the exclusion under Rule 2(l) of the CENVAT Credit Rules, 2004. The Bombay High Court did not interfere with the Tribunal's remand, but clarified that a rough location-based test is not the correct legal for fresh adjudication. The assessee was left free to show before the adjudicating authority that the guest houses were not used for employees' personal use or consumption. en-us Wed, 05 Dec 2018 00:00:00 +0530 Mon, 18 Feb 2019 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372167 CENVAT credit on guest-house related services is excluded only where the services are for the personal use or consumption of employees; mere location of the guest house away from the factory does not by itself trigger the exclusion under Rule 2(l) of the CENVAT Credit Rules, 2004. The Bombay High Court did not interfere with the Tribunal's remand, but clarified that a rough location-based test is not the correct legal for fresh adjudication. The assessee was left free to show before the adjudicating authority that the guest houses were not used for employees' personal use or consumption. Case-Laws Central Excise Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372167