Cenvat credit approved for service tax on employee medical, industry memberships, and electricity subscriptions under CCR rule 2(l).

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....Eligibility of Cenvat credit - Service tax paid on input services - Expenses incurred on services like medical coverage to employees, membership paid to CII and subscription to TN Electricity Consumer Associations at the factory premises are eligible as input service as per definition in rule 2(l) of CCR - Cenvat credit to be allowed - AT....