Construction and other services necessary for renting of business eligible for CENVAT

Rico Auto Industries Ltd. Vs Commissioner of C. Excise-Delhi (CESTAT Chandigarh)

CESTAT Chandigarh held that construction services and other services which are necessary for the renting of the business falls in the definition of ‘input service’ as provided under Rule 2(l) of Cenvat Credit Rules, 2004.

Facts- The ap

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