2014 (12) TMI 1216

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.... Mahajan, Advocates For the Respondent : Shri A.K. Dhawan, DR ORDER PER ASHOK JINDAL: Appellant is in appeal against the impugned order wherein input service credit on construction services of dormitory was denied to the appellant on the premises that same does not qualify as input service as per rule 2/N of the Cenvat Credit Rules, 2004. 2. The brief facts of the case are that appe....

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....pellant submits that the dormitory is constructed within the factory premises for stay of technicians / engineers in their factory as same is located in a remote area and these technicians / engineers are required for repair of machinery and plant. In these circumstances, the requirement of these technicians / engineers is directly connected with the manufacturing activity of the appellants and fo....

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.... Therefore, appellants are entitled to take Cenvat Credit. He also relied on the decision of Hon'ble High Court of Bombay in the case of Ultra Tech Cement Ltd. Vs. C.C.E. Nagpur-2011(22) S.T.R. 289 (Tri-Mumbai). 3. On the other hand the Ld. AR opposes the contention of the ld. Counsel and submits that the dormitory is located outside the factory premises as alleged in the show cause notice. Fur....

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.... been contradicted by the Adjudicating Authority or the first appellate authority. In these circumstances, it is held that dormitory is located within the factory and same can be verified by the department on visiting the factory premises. As the dormitory is located within the factory and the use of the dormitory is for the technicians / engineers for their stay in the factory itself which is req....