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TMI Blog2015 (9) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... es. 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 these technicians / engineers should be available immediately as the factory is located in a remote area. Therefore, I hold that the construction of dormitory for this purpose of stay of technicians / engineers is integrally connected with the manufacturing activity of the appellant - in the case of ITC Ltd (2011 (11) TMI 516 - ANDHRA PRADESH HIGH COURT), the High Court of Andhra Pradesh has held that maintenance of residential colony in the remote area is entitled to take input services credit for the services of maintenance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit Rules 2004. The show cause notices were issued and the same were adjudicated which were converted into the impugned order. Aggrieved from the said orders, appellant is before me. 2. The Ld. Counsel for the appellant submits that the dormitory is constructed 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 integral part of their manufacturing activity. In these circumstances, they are entitled to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit. He further submits that the construction service is not included in the inclusive part of the Rule 2(1) of Cenvat Credit Rule 2004 and the construction services has no nexus with the manufacturing activity of the appellant. 4. Heard the parties. Considered the submissions and perused the records. 5. On perusal of the record, I find that although it is alleged in the show cause notice that the dormitory is located outside factory premises but the appellant in reply to the show cause notice has clearly mentioned that this dormitory is constructed within factory premises and the said fact has not been contradicted by the Adjudicating Authority or the first appellate authority. In these circumstances, it is held that dormitory is l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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