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2015 (10) TMI 2524 - CESTAT NEW DELHICenvat credit - service tax taken by the appellant on maintenance and repair work of their residential colony - service has no nexus with the manufacture of final product - Held that:- it is found that the residential colony was constructed adjacent to the factory because of the reason that the factory manufacturing cement is located as a place which is away from the city. Unless the residential colony is constructed near the factory, the appellant will not be in a position to get the proper/ adequate manpower for running its plant activities. Therefore, in view of the decision of Hon’ble Andhra Pradesh High Court in the case of CCE Hyderabad-III vs ICT Ltd. [2011 (11) TMI 516 - ANDHRA PRADESH HIGH COURT], construction of residential colony adjacent to the factory has the nexus with the ultimate manufacture of the goods. Hence, the cenvat credit of service tax paid on the taxable services used in the residential complex shall be available to the manufacturer. - Decided in favour of appellant
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