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Central Excise - Highlights / Catch Notes

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CENVAT Credit - Credit disallowed alleging that these services ...

Central Excise

November 8, 2022

CENVAT Credit - Credit disallowed alleging that these services are consumed in the Mumbai office. It is not in dispute that the Mumbai office is an integral part of the business of the appellant and is doing the administrative work in respect of the appellant’s factory. For this reason, the credit availed by the appellant on Housekeeping Services at their Mumbai office is eligible. - AT

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