https://www.taxtmi.com/caselaws?id=31005 Construction services used for workers' quarters within factory premises were treated as welfare-related and too remote from manufacture to qualify as input service under the Cenvat Credit Rules, so credit was not admissible. Availment of such Cenvat credit also disqualified the applicant from the higher drawback rate under the relevant customs drawback notification, because the Drawback Rules require credit taken to be neutralised in drawback computation and the governing Rules prevail over the notification wording. The advance ruling was declined on both questions. en-us Thu, 11 Sep 2008 00:00:00 +0530 Fri, 21 Mar 2014 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31005 Construction services used for workers' quarters within factory premises were treated as welfare-related and too remote from manufacture to qualify as input service under the Cenvat Credit Rules, so credit was not admissible. Availment of such Cenvat credit also disqualified the applicant from the higher drawback rate under the relevant customs drawback notification, because the Drawback Rules require credit taken to be neutralised in drawback computation and the governing Rules prevail over the notification wording. The advance ruling was declined on both questions. Case-Laws Central Excise Thu, 11 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31005