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2020 (10) TMI 153 - AT - Central ExciseCENVAT Credit - input services or not - residential accommodation for the housing of their staff as well as their officers, working in the factory - nexus with output service or not - HELD THAT:- This issue had come up before the Tribunal in the case of M/S ULTRATECH CEMENT LTD., (UNIT BIRLA WHITE) VERSUS CCE AND ST, JAIPUR –II [2018 (3) TMI 1371 - CESTAT NEW DELHI] wherein it was held that the assessee/appellant requires the residential colony for availability of the workers for manufacture of dutiable goods and, as such, security services is essential in order to maintain the residential/industrial colony of the appellant. Accordingly, I hold that the appellant is entitled to the Cenvat credit under dispute. Appeal allowed - decided in favor of appellant.
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