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M/s. Bajaj Hindustan Sugar Ltd. Versus C.C.E. & S.T. Meerut-II

2015 (10) TMI 2211 - CESTAT NEW DELHI

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, et .....

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to the appellant. Therefore, following the earlier decision in appellant s own case to maintain judicial discipline, I allow Cenvat credit to the appellant. - Impugned order is set aside - Decided in favour of assessee. - Appeal No. ST/50951/2015-ST .....

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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 .....

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required for the factory workers or officials or visitors in the factory for repairs and maintenance or other official work as their factory is located in remote area. Therefore, this construction of these quarters is an integral part of their manuf .....

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wed to them in same activity. 3. On the other hand Ld. AR relied on the following case laws: i) VMT Spinning Co. Ltd.-2008 (232) ELT 169 (AAR). ii) Chemfab Alkalis Ltd. Vs. CCE Pondicherry-2010 (251) ELT 264 (Tri-Chennai). iii) CCE Vs. Tigrania Metal .....

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