Cemvat credit rules 2(l)

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Hi, Rule 2 l( input services) says modernization, repairs of factory or office relating to such factory. Now this office means office outside factory or inside factory? In rule 2 a when they said factory they specifically excluded office from it because definition of factory includes office inside the factory. So now if they are specifically referring office ( factory includes office) it should mean outside the factory office. correct?
Replies (2)

Repairs of a factory, premises of provider of output services or an office relating to such factory or premises are eligible to take cenvat credit even if office is available outside factory premises.

Thank you so much.


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