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2015 (10) TMI 2211 - CESTAT NEW DELHI

2015 (10) TMI 2211 - CESTAT NEW DELHI - TMI - Denial of Input service credit - construction services - Held that:- In the appellant s case [2012 (11) TMI 994 - CESTAT, NEW DELHI] it is the statutory requirement of the Uttar Pradesh Factories Act 1948 to provide shelter, rest room, lunch room, etc. to the employees within the factory and appellant has provided only these services to their employees within the factory premises and in appellant s own case for the earlier periods on the identical se .....

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R Per Ashok Jindal The appellant is in appeal against the impugned order wherein input service credit on construction services on residential quarters in factory premises of the appellant is denied by the lower Authorities on the premises that same does not qualify as input services as per Rule 2(l) of the Cenvat Credit Rules 2004. 2. The ld. Counsel for the appellant submits that in their own case for the earlier period this Tribunal has allowed Cenvat Credit on the said services as these resid .....

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