https://www.taxtmi.com/highlights?id=60949 CENVAT Credit - input services - Maintenance of Computer Hardware on shop floor, AMC charges for Desktops, printers, Scanners, Laptop and FM service for resident engineers - Merely because the engineers are resident it was wrongly presumed that all these services are for their personal use. When all the services were used within the premises of the factory it is clear that the said services are used in relation to the manufacture of final product, therefore, the credit is admissible. - AT en-us Thu, 16 Dec 2021 09:57:28 +0530 Thu, 16 Dec 2021 09:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60949 CENVAT Credit - input services - Maintenance of Computer Hardware on shop floor, AMC charges for Desktops, printers, Scanners, Laptop and FM service for resident engineers - Merely because the engineers are resident it was wrongly presumed that all these services are for their personal use. When all the services were used within the premises of the factory it is clear that the said services are used in relation to the manufacture of final product, therefore, the credit is admissible. - AT Highlights Central Excise Thu, 16 Dec 2021 09:57:28 +0530 https://www.taxtmi.com/highlights?id=60949