ITC on WFH Employee rent allowed

Can companies claim tax credit on houses rented for employees working from home? The CESTAT says yes. 

In a significant ruling, the Tribunal held that where residential premises are provided to employees to enable business operations, the rent bears a direct nexus with the output service. 

As a result, CENVAT credit cannot be denied merely because the premises are residential. The real test is business purpose. not the nature of the property