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2013 (8) TMI 309 - AT - Central ExciseCenvat credit in respect of input services namely, errection, commissioning and installation, man-power recruitment and civil construction, used in the employees staff colony, canteen and residence of the Executive Director of the Company - These services were not used directly or indirectly in the manufacture of final products and as such, are not eligible to be classified as ‘input services’ as defined in 2(l) of the Cenvat Credit Rules – Held that:- As per the decision in the case of CCE, Hyderabad vs. M/s. ITC Ltd. reported in [2011 (11) TMI 516 - ANDHRA PRADESH HIGH COURT] , services which are crucial for maintaining staff colony such as lawn mowing, garbage cleaning, maintenance of swimming pool, collection of household garbage, harvest cutting, weeding etc. necessarily had to be considered as ‘input services’ falling within the ambit of Rule 2(l) of the Cenvat credit Rules, 2004 - Disputed services in the present case are not mentioned in the services in the list of activities mentioned in the Andhra Pradesh decision - Hon’ble High Court of Gujarat in the case of M/s. Cadila Healthcare Ltd [2013 (1) TMI 304 - GUJARAT HIGH COURT]., the activities related to business will cover only, in its ambit the activities which are mentioned in Rule 2(l) of the Cenvat Credit Rules which follow the words ‘such as’ – In the present case activities/ services are not covered in any of the services mentioned after the word ‘such as’ – Cenvat Credit not allowed – Decided against the Assessee.
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