https://www.taxtmi.com/caselaws?id=388287 The Tribunal allowed the appellant's appeal, granting cenvat credit on the Guest House as an input service under Rule 2(l) of CCR, 2004. It held that the Guest House's use by foreign technicians for technical assistance related to manufacturing activities made it eligible for credit. The decision emphasized the necessity of assessing the specific purpose of Guest House usage to determine eligibility for cenvat credit, aligning with a precedent involving Honda Motorcycle & Scooter India P. Ltd. en-us Thu, 31 Oct 2019 00:00:00 +0530 Wed, 13 Nov 2019 09:26:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388287 The Tribunal allowed the appellant's appeal, granting cenvat credit on the Guest House as an input service under Rule 2(l) of CCR, 2004. It held that the Guest House's use by foreign technicians for technical assistance related to manufacturing activities made it eligible for credit. The decision emphasized the necessity of assessing the specific purpose of Guest House usage to determine eligibility for cenvat credit, aligning with a precedent involving Honda Motorcycle & Scooter India P. Ltd. Case-Laws Central Excise Thu, 31 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388287