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2015 (9) TMI 1222 - AT - Service TaxCenvat credit - input services - construction services in relation to construction dormitory - Held that:- Although it is alleged in the show cause notice that the dormitory is located outside factory premises but the appellant in reply to the show cause notice has clearly mentioned that this dormitory is constructed within factory premises and the said fact has not 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 required for maintenance of plant and machinery and these technicians / engineers should be available immediately as the factory is located in a remote area. Therefore, I hold that the construction of dormitory for this purpose of stay of technicians / engineers is integrally connected with the manufacturing activity of the appellant - in the case of ITC Ltd (2011 (11) TMI 516 - ANDHRA PRADESH HIGH COURT), the High Court of Andhra Pradesh has held that maintenance of residential colony in the remote area is entitled to take input services credit for the services of maintenance of residential colony as the factory is located in remote area. Therefore, the credit is available as that service has been availed in the business of manufacturing activity. Further, I find that in appellants own case for earlier period this Tribunal has allowed the cenvat credit on the impugned input service. - Decided in favour of assessee.
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