TMI Blog2012 (11) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... for setting up of the factory, it is necessary to clear the place including dismantling of old structure stand thereon and such services are essentially included under the limb of setting up of a factory. As such, I find that the denial of credit by the adjudicating authority on the above services was not correct and proper. Extended period of limitation – Held that:- Credit so availed was part of the total credit availed by the assessee and was being duly reflected in the returns so filed. The appellant cannot be held guilty of suppression or mis-statement with an intent to evade payment of duty - a positive act with a mala fide intention is the requisite criteria for invocation of longer period of limitation. In the absence of the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Das submits that the labour hutment are constructed for providing residential place to the poor workers which come from outstation places and cannot commute daily. This is in the interest of efficient running of the mill resulting into better production of the final product. Construction of temporary hutments for the stay of the poor workers have to be treated as an activity relatable to the final production of the goods and the credit of Service Tax paid by them should be allowed. Reliance stands placed on the Tribunal's decision in the case of Manikgarh Cement v. CCE C [Final order No. A/27/2008-WZB/C-IV/(SMB), dated 13-12-2007] where the production of residential colony for working staff has been held to be in relation to manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and vastu consultancy being closely associated with the construction, the benefit of credit on Service Tax paid on the same should have been allowed. By referring to the Tribunal's decision in the case of Millipore India Ltd. v. CCE [2009] 22 STT 536 (Bang. - CESTAT) it stands contended that even the landscaping charges for factory garden, and catering bills, insurance premium and services charges for personal vehicles have been held to be associated with the business of the assessee. Similarly, for dismantling the building structure, it stands pleaded that unless the old structures erected in the plot area is dismantled, the new structure cannot come into existence. 5. Apart from merits of the case, demand also association th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... staff colony is an activity connected with business activity and has to be held as eligible cenvatable activity. Similarly, I find that vastu consultancy is the service relating to the construction of the building. The criteria for allowing the credit is not the necessity of the activities but the fact of availing the same. No doubt, construction could have been carried out without vastu consultancy, but the fact is that such services have actually been availed by the appellants. Even if that be so, the issue to be decided as to whether the vastu consultancy so closely related to the construction activity that the same was required to be held as a part of construction or not. Admittedly, vastu is in relation to the construction activity and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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