Manufacturers Can Claim CENVAT Credit for Windmill Services Outside Factory Premises, No Onsite Requirement per Rules.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CENVAT Credit - input services - lease rentals and operation and maintenance charges of wind mills situated outside the factory - Rule does not say that input service received by a manufacturer must be received at the factory premises.....