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TMI Blog2014 (12) TMI 1216X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent : Shri A.K. Dhawan, DR ORDER PER ASHOK JINDAL: Appellant is in appeal against the impugned order wherein input service credit on construction services of dormitory was denied to the appellant on the premises that same does not qualify as input service as per rule 2/N of the Cenvat Credit Rules, 2004. 2. The brief facts of the case are that appellant is the manufacturer of sugar and mol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucted within the factory premises for stay of technicians / engineers in their factory as same is located in a remote area and these technicians / engineers are required for repair of machinery and plant. In these circumstances, the requirement of these technicians / engineers is directly connected with the manufacturing activity of the appellants and for stay of these employees is related to an i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit. He also relied on the decision of Hon'ble High Court of Bombay in the case of Ultra Tech Cement Ltd. Vs. C.C.E. Nagpur-2011(22) S.T.R. 289 (Tri-Mumbai). 3. On the other hand the Ld. AR opposes the contention of the ld. Counsel and submits that the dormitory is located outside the factory premises as alleged in the show cause notice. Further the decision of the Hon'ble High Court of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the first appellate authority. In these circumstances, it is held that dormitory is located within the factory and same can be verified by the department on visiting the factory premises. As the dormitory is located within the factory and the use of the dormitory is for the technicians / engineers for their stay in the factory itself which is required for maintenance of plant and machinery and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit is available as that service has been availed in the business of manufacturing activity. In these circumstances I hold that as construction of dormitory is an integral part of the manufacturing activity of the appellant, the appellant is entitled to take Cenvat Credit on construction services. 6. With these observations, I set aside the impugned order and allow the appeal with consequential r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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