TMI Blog2015 (9) TMI 1223X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 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. - Appeal Nos. E/3039 & 3040/2010-EX(SM) - FI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded in the assessable value of the final product or not. He submits that it was not the issue in the show cause notice and it was never asked to the appellant to provide the said documents. Therefore, Cenvat Credit cannot be denied. With regard to the construction services it is the contention of the appellant that these services have been used by the appellant for residential quarters for their employees, officer's mess, recreation club and cemented road inside the residential colony. In this context he submits that as their factory is located in a remote area where there is no facility for the residence of employees, therefore, to increase the efficiency of the employees they provided accommodation to their employees so time is not to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd submits that it is not a case of valuation. In fact, appellant did not provide the documents to verify whether the value of these services has been included in the assessable value of the final product which is an essential requirement to allow Cenvat Credit. With regard to construction services, she submits that on the one hand appellant is claiming tour operator services to provide transport facility to the employees from their residence to the factory and on the other hand appellant is claiming that their factory is situated in remote area and no facility for the residence of employees. Therefore, they have constructed residential colony. These are two contrary claim of the appellant. Moreover, the construction of residential colony i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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