2015 (10) TMI 2219

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.... : Mr. R K Mishra, DR Per S K Mohanty: This appeal is directed against the impugned order dated 7.10.2011 passed by the Commissioner (Appeals), Central Excise and Service Tax, Allahabad, wherein cenvat credit taken on the disputed services for construction of dormitory in the precincts of the factory has been denied to the appellant. 2. The Ld. Advocate, Sh. P.K. Mittal appearing for the ....

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....heard the Ld. Counsel for both the sides and perused the records. 5. I find that the issue arising of the present appeal is squarely covered by the decision of this Bench of the Tribunal referred (supra). The Judgment of Hon'ble Bombay High Court in the case of Manikgarh Cement (supra) cited by the Ld. DR is not applicable to the facts of the present case, in as much as, though the issue involv....

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....final product. In the present case, construction of dormitory adjacent to the factory premises was the necessity because of the location of the factory in a remote area, where if the accommodation is not provided to the staff/workers, the continuous manufacturing activity will hamper. Further, the cost towards such construction has also been taken into consideration in the books of accounts of the....