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2013 (3) TMI 253 - AT - Service TaxWaiver of pre deposit - Cenvat Credit - Input Services - construction of residential units for employees - held that:- Hon'ble High Court of Bombay in the case of Manikgarh Cement [2010 (10) TMI 10 - BOMBAY HIGH COURT] laid down that establishing residential colony for employees may be welfare activity, and the same is not covered by the input service definition. - Since sufficient amount has already been deposited, balance amount is waived.
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