https://www.taxtmi.com/caselaws?id=264554 The appellate tribunal allowed the appeal, setting aside the denial of input service credit on construction services for a dormitory within the factory premises. The tribunal emphasized the direct connection between the dormitory construction and manufacturing activity, noting the essential role of technicians/engineers in plant maintenance due to the factory's remote location. Relying on precedents supporting input service credit for similar situations, the tribunal concluded that the dormitory construction was integral to the manufacturing process, granting the appellant relief and allowing Cenvat Credit on the construction services related to the dormitory. en-us Mon, 08 Jun 2015 00:00:00 +0530 Fri, 19 Aug 2016 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264554 The appellate tribunal allowed the appeal, setting aside the denial of input service credit on construction services for a dormitory within the factory premises. The tribunal emphasized the direct connection between the dormitory construction and manufacturing activity, noting the essential role of technicians/engineers in plant maintenance due to the factory's remote location. Relying on precedents supporting input service credit for similar situations, the tribunal concluded that the dormitory construction was integral to the manufacturing process, granting the appellant relief and allowing Cenvat Credit on the construction services related to the dormitory. Case-Laws Service Tax Mon, 08 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264554