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2014 (7) TMI 397 - AT - Central ExciseCENVAT Credit - Repair and maintenance service - Service rendered as residential premises - Nexus with manufacturing activity - Held that:- following the decision of the Hon'ble Bombay High Court in the case of Mani-garh Cement (2010 (10) TMI 10 - BOMBAY HIGH COURT) and the Hon'ble Gujarat High Court in the case of Gujarat Heavy Chemicals Ltd. (2011 (5) TMI 132 - GUJARAT HIGH COURT), the input service credit on repair and maintenance of the residential colony of the staff is not admissible. Accordingly, I do not find any infirmity in the order passed by the Commissioner (Appeals) - Decided against assessee.
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