VMT Spinning Company Limited (Advance Ruling)

The construction services used for construction of workers’ quarters within the factory premises, does not fall within the ambit of input services as defined in rule 2(1) of CENVAT Credit Rules, 2004 and consequently Applicant can not avail of the credit of such construction services in terms of rule 3 of the mentioned rules.

(b) The applicant can not claim full rate of drawback on export of yarn manufactured by the applicant along with CENVAT credit on construction services used for construction of manufacturing/storage

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