CENVAT Credit Eligibility: Guest House Use for Employees, Not Personal Use, May Qualify Under Input Service Definition.

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....CENVAT Credit - input services - guest houses - Even in relation to a guest house which may not have been situated close to the manufacturing unit of the Assessee, if it is pointed out that the use thereof was not for the personal use or consumption of the employees, exclusion clause in the definition of input service, may not apply.....