https://www.taxtmi.com/caselaws?id=266945 The tribunal allowed the appeal, ruling in favor of the appellant, holding that the construction of the dormitory in the factory premises qualified as an "input service" for cenvat benefit. The tribunal emphasized that the construction was necessary for continuous manufacturing activity and had a clear link to the business operations, as evidenced by the cost accounting in the appellant's books. The decision distinguished a previous judgment cited by the respondent and affirmed that all services used in relation to the business of manufacturing the final product, including construction activities, could be considered input services. en-us Mon, 13 Jul 2015 00:00:00 +0530 Fri, 13 May 2016 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266945 The tribunal allowed the appeal, ruling in favor of the appellant, holding that the construction of the dormitory in the factory premises qualified as an "input service" for cenvat benefit. The tribunal emphasized that the construction was necessary for continuous manufacturing activity and had a clear link to the business operations, as evidenced by the cost accounting in the appellant's books. The decision distinguished a previous judgment cited by the respondent and affirmed that all services used in relation to the business of manufacturing the final product, including construction activities, could be considered input services. Case-Laws Service Tax Mon, 13 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266945