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2014 (5) TMI 540 - HC - Service TaxCENVAT Credit - Whether the Service Tax credits on services of Insurance for residential colony buildings is admissible, when such services are not related directly or indirectly to the manufacture of final product, as input service defined under Rule 2(l) of the Cenvat Credit Rules, 2004 - Held that:- Decision of Gujarat Heavy Chemicals Ltd. [2011 (5) TMI 132 - GUJARAT HIGH COURT] followed - though there is somewhat difference in the nature of services involved in the present appeals, insofar as all material aspects are concerned, the entire issue has been discussed threadbare and decided in the above-mentioned judgment in the case of Gujarat Heavy Chemicals Ltd. As already noted, in the case of Gujarat Heavy Chemicals Ltd., the Court was considering the eligibility of the manufacturer to avail Cenvat credit on the Service Tax credit on security services in residential colony of the Company. In the present case, the issue presented before us pertains to Service Tax credit on insurance of the vehicles. We may notice that such vehicles are used only for the residents of the colony and not for the business purpose of the Company. - assessee would not be entitled to Cenvat credit on Service Tax paid on such services - Decided against the assessee.
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