Cemvat credit rules 2(l)

vibha surana (n/a) (42 Points)

20 February 2014  
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?