Essential Staff Colony Services Classified as "Input Services" u/r 2(l) of Cenvat Credit Rules, 2004 for Tax Credit.

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....Input credit of service tax - the services which were crucial for maintaining the staff colony, such as lawn mowing, garbage cleaning, maintenance of swimming pool, collection of household garbage, harvest cutting, weeding etc. necessarily had to be considered as "input services" falling within the ambit of Rule 2 (l) of the Cenvat Credit Rules, 2004. - AT....