https://www.taxtmi.com/caselaws?id=179552 The tribunal ruled in favor of the appellant, allowing Cenvat Credit on construction services for the dormitory within the factory premises. The tribunal found the dormitory essential for technicians/engineers' availability for machinery maintenance due to the remote location, distinguishing it from cases where residential colonies were outside factory premises. Citing a relevant High Court decision, the tribunal held that the dormitory had an integral connection with the manufacturing activity, making it eligible for input service credit. Consequently, the impugned order was set aside, and the appeal was allowed with any consequential relief. en-us Mon, 29 Dec 2014 00:00:00 +0530 Fri, 13 May 2016 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179552 The tribunal ruled in favor of the appellant, allowing Cenvat Credit on construction services for the dormitory within the factory premises. The tribunal found the dormitory essential for technicians/engineers' availability for machinery maintenance due to the remote location, distinguishing it from cases where residential colonies were outside factory premises. Citing a relevant High Court decision, the tribunal held that the dormitory had an integral connection with the manufacturing activity, making it eligible for input service credit. Consequently, the impugned order was set aside, and the appeal was allowed with any consequential relief. Case-Laws Central Excise Mon, 29 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179552