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2015 (10) TMI 2219 - CESTAT NEW DELHI

2015 (10) TMI 2219 - CESTAT NEW DELHI - 2016 (41) S.T.R. 521 (Tri. - Del.) - Denial of CENVAT Credit - input services - construction of dormitory - nexus with manufacturing activity - Held that:- Though the issue involved in the said decided case was with regard to establishing the nexus between the services rendered and the business carried on by the assessee, but the phrase ‘activities relating to business’ as contained in the definition clause of input service has not been discussed therein, .....

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e business of manufacturing the final product.

In the present case, construction of dormitory adjacent to the factory premises was the necessity because of the location of the factory in a remote area, where if the accommodation is not provided to the staff/workers, the continuous manufacturing activity will hamper. Further, the cost towards such construction has also been taken into consideration in the books of accounts of the appellant. Thus, I am of the opinion that such construc .....

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Appellant : Mr. P K Mittal, (Advocate) For The Respondent : Mr. R K Mishra, DR Per S K Mohanty: This appeal is directed against the impugned order dated 7.10.2011 passed by the Commissioner (Appeals), Central Excise and Service Tax, Allahabad, wherein cenvat credit taken on the disputed services for construction of dormitory in the precincts of the factory has been denied to the appellant. 2. The Ld. Advocate, Sh. P.K. Mittal appearing for the appellant submits that the issue arising out of the .....

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n the case of CCE Nagpur vs Manikgarh Cement reported in 2010 (20) STR 456 (Bom.) to justify the stand that services used for construction of dormitory will not be considered as input service for the purpose of taking cenvat credit. 4. I have heard the Ld. Counsel for both the sides and perused the records. 5. I find that the issue arising of the present appeal is squarely covered by the decision of this Bench of the Tribunal referred (supra). The Judgment of Hon ble Bombay High Court in the cas .....

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