CENVAT Credit Allowed for Maintenance Services Beyond Manufacturing Premises if Charged by Business Premises Area Occupied.

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Full Text of the Document

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....CENVAT Credit - Though the maintenance is for roads, street lights, drainage, etc. i.e. for facilities being provided beyond the manufacturing/ factory premises of appellant but the simultaneous fact is that such services are charged on the basis of per square meter of business premises occupied by the appellant - The lease/ rent charge are the eligible inputs.....