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    <title>2015 (10) TMI 2211 - CESTAT NEW DELHI</title>
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    <description>The Tribunal granted Cenvat Credit to the appellant for construction services of residential quarters in the factory premises. The decision was based on the statutory obligation under the Uttar Pradesh Factories Act 1948 to provide shelter and facilities to employees on-site. The Tribunal also considered past rulings in the appellant&#039;s favor and maintained consistency in granting the credit, setting aside the previous denial and allowing the appeal with any necessary relief.</description>
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      <description>The Tribunal granted Cenvat Credit to the appellant for construction services of residential quarters in the factory premises. The decision was based on the statutory obligation under the Uttar Pradesh Factories Act 1948 to provide shelter and facilities to employees on-site. The Tribunal also considered past rulings in the appellant&#039;s favor and maintained consistency in granting the credit, setting aside the previous denial and allowing the appeal with any necessary relief.</description>
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