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2017 (12) TMI 158 - CESTAT MUMBAICENVAT credit - input services - cleaning work at the residential colony - outdoor catering services - Held that: - in respect of cleaning services, On being asked about the evidence of non utilisation of credit, ld. Counsel did not produce evidence, therefore the interest will be confirmed. - in respect of canteen services, The appellants are maintaining canteen in their factory. In terms of definition of input service, credit in respect of services utilised other than for primarily personal use is admissible. Thus, the service tax paid in respect of canteen maintained in the factory of the appellants would be admissible in terms of decision of the Hon'ble High Court of Bombay in the case of Ultra Tech Cements [2010 (10) TMI 13 - BOMBAY HIGH COURT] - credit allowed. CENVAT credit - rent a cab or bus service - Board circular no. 943/4/2011-CX dated 29.04.2011 - Held that: - the circular states that The credit on such service shall be available if its provision had been completed before 1.4.2011 - the credit of service tax for the period prior to 01.04.2011 would be admissible. CENVAT credit - service used in the residential colony - Held that: - These activities are not even remotely connected to the manufacture of final products and thus credit of the same cannot be allowed. CENVAT credit - service tax availed on repair and maintenance of DG Set of water treatment plant in the factory premises - Held that: - The impugned order does not discuss any reason for not granting the benefit of said decisions. The order in Para 6 summarily rejects the credit and pleas of the appellants regarding extended period of limitation without granting any cogent reasons. In these circumstances, I find that the impugned order is not a speaking order in respect of these items. Appeal allowed in part.
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