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2015 (9) TMI 1216 - CESTAT NEW DELHI

2015 (9) TMI 1216 - CESTAT NEW DELHI - 2015 (40) S.T.R. 379 (Tri. - Del.) - Denial of CENVAT Credit - input service - inclusive part of Rule 2(i) - construction services - Held that:- In the case of Ultratech Cement (2010 (10) TMI 13 - BOMBAY HIGH COURT), the Hon’ble Bombay High Court upon analysis of the inclusive part of the definition of input service, have held that the definition of input service is not restricted to services used in or in relation to manufacture of final products, but exte .....

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nts of the respondent. Thus, I am of the opinion that such construction activity is in relation to the business of the respondent, and therefore, service tax paid for accomplishing the purpose of business, merits consideration as input service for the purpose of Cenvat benefit. - respondent is eligible for cenvat credit on the disputed services and, therefore, there is no infirmity in the impugned order - Decided against Revenue. - Excise Appeal No. E/1641/2010-E[SM] - Final Order No. 52204/2015 .....

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The Ld. DR Sh. R. K. Mishra appearing for the appellant submits that the Residential colony though is adjacent to the factory, but the said area is not finding a place in the ground plan approved by the jurisdictional Range Superintendent. He further submits that the disputed service is no way connected with the manufacture of the final product by the respondent, and thus, the same cannot be termed as input service. To justify his above stand, the Ld. DR relies on the judgment of the Hon ble Bo .....

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maintain continuity in the sugar manufacture, construction of the dormitories/ residential colony within the precinct of the factory is a basic necessity and is also a requirement under Section 47 of the Factories Act, 1948.It is his submission that the cost incurred for construction of the colony/ dormitory have been considered in the accounts of the respondent, and thus, such service should be considered as activities relating to business, and qualify as input service for the purpose of takin .....

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-51868-51969/2015-SM(Br.) dated 17.06.2015 have allowed the cenvat credit of service tax paid on construction services used for construction of the residential colony/dormitory located within/ precincts of the factory. 4. Heard the Ld. Counsel for both the sides and perused the records. 5. I find that by relying on the judgment of Ultratech Cement and ITC Ltd. (Supra), this Tribunal vide Final order dated 08.06.2015 and 17.06.2015 has allowed cenvat credit of service tax paid on construction ser .....

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