https://www.taxtmi.com/caselaws?id=347268 The High Court emphasized the need for a definitive determination on the dormitory's location within the factory premises before assessing Cenvat credit eligibility. Due to conflicting claims, the Court set aside the Tribunal's decision and remanded the case for proper examination of the dormitory's position. Resolving this jurisdictional issue was deemed essential before addressing the nexus between the dormitory and business activities for Cenvat credit. Other aspects of the case were left open for future consideration, pending the clarification of the dormitory's precise location within the factory premises. en-us Tue, 17 Jan 2017 00:00:00 +0530 Fri, 01 Sep 2017 07:47:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347268 The High Court emphasized the need for a definitive determination on the dormitory's location within the factory premises before assessing Cenvat credit eligibility. Due to conflicting claims, the Court set aside the Tribunal's decision and remanded the case for proper examination of the dormitory's position. Resolving this jurisdictional issue was deemed essential before addressing the nexus between the dormitory and business activities for Cenvat credit. Other aspects of the case were left open for future consideration, pending the clarification of the dormitory's precise location within the factory premises. Case-Laws Service Tax Tue, 17 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347268