2015 (9) TMI 1216

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....spondent : Mr. P K Mittal, (Advocate) ORDER Per S K Mohanty: The Revenue-appellant is in appeal against the impugned order dated 18.03.2010, wherein the Ld. Commissioner (Appeals) Central Excise, Meerut-I has allowed cenvat credit of Service Tax paid on construction services to the respondent for construction of residential colony/ dormitory located in the precinct of the factory.  ....

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....t constructed the houses in the adjoining place for the reason that the factory is situated at a remote place, where no facilities were available for accommodating their staff/workers.He further submits that in order to maintain continuity in the sugar manufacture, construction of the dormitories/ residential colony within the precinct of the factory is a basic necessity and is also a requirement ....

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....015 and final order No. A-51868-51969/2015-SM(Br.) dated 17.06.2015 have allowed the cenvat credit of service tax paid on construction services used for construction of the residential colony/dormitory located within/ precincts  of the factory. 4. Heard the Ld. Counsel for both the sides and perused the records. 5. I find that by relying on the judgment of Ultratech Cement and ITC Ltd. ....

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....s relating to business as contained in the definition clause of input service has not been discussed therein, while arriving at the conclusion that the appellant is not entitled to cenvat credit on the construction services. Rather, in the case of Ultratech Cement (supra), the Hon'ble Bombay High Court upon analysis of the inclusive part of the definition of input service, have held that the defin....