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2017 (9) TMI 25 - HC - Service TaxCENVAT credit - input services - construction of a Dormitory - Whether the CESTAT is correct in allowing Cenvat credit in respect of construction services used in constructions of dormitory even when there is no co-relation between such input services and manufacture/clearance of finished goods as these services are more closely associated to welfare activity? - Held that: - It is a jurisdictional issue which ought to have been examined by Revenue authorities, but not done - Tribunal has committed manifest error by misreading order of Commissioner as we find that with regard to situation of Dormitory, whether it is within precinct of factory or not, though there is contradictory stand taken by assessee and Revenue, but no specific finding has been recorded by Commissioner and Tribunal has proceeded on assumption that it is within the premises of Factory. This observation of Tribunal is patently erroneous - matter remanded for fresh consideration - appeal allowed by way of remand.
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