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2015 (9) TMI 1223 - AT - Central ExciseDenial of CENVAT Credit - input services - Services of Pandal and Shamiana, tour operator and construction services do not qualify as input services as per Rule 2(l) of the Cenvat Credit Rules 2004 - Held that:- It is not disputed by the Revenue that the services in question were not availed by the appellant in the course of their business of manufacturing of excisable goods. Therefore, I hold that Cenvat Credit to the appellant cannot be denied. On the one hand they are claiming tour operator services and on the other hand they are claiming construction service of residential colony. From the facts of the case and adjudication by the lower authorities it is not disputed that appellant has not constructed residential colony and appellant has not used tour operator services for carrying their employees from their residence to the factory and factory to residence. When these facts are admitted facts then claim of the appellant is entertainable and appellant is entitled to take Cenvat Credit. Without going into the case laws relied upon by the Ld. Counsel for appellant as the decision of Ultratech Cement Ltd. (2010 (10) TMI 13 - BOMBAY HIGH COURT) covers the entitlement of Cenvat Credit. Therefore, I hold that appellant is entitled to take Cenvat Credit. - Impugned order is set aside - Decided in favour of assessee.
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