TMI Blog2013 (7) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... time, judgment of the Hon'ble High Court of Bombay in the case of Ultratech Cement taking a different view in respect of specific services rendered at the residential complex - When there are different views on the very same issue, there is convention, that stay on pre deposits needs to be granted if facts are akin, and the facts in this case, are akin to the facts of the case wherein Hon'ble High Court of Andhra Pradesh has decided the issue - Issue is arguable one and there is claim of financial hardship - Amount deposited by the appellant during proceeding before the lower authorities as enough deposit to hear and dispose the appeal. Accordingly, applications for the waiver of pre deposit of the balance amounts involved are allowed – De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is his further submission that the appellant had included the cost of such township in the cost of the products manufactured and cleared by them to their sister concerns. It is his submission that the inclusion of the cost of the township in the cost of production was in accordance with the cost accounting standard CAS-4. He would draw our attention to the specific guidance note and submit that cost of overheads includes Security, dispensary, canteen, staff welfare and other overheads, it would inturn covered under indirect employees cost connected with production activities. It is his submission that when the appellant manufactured and cleared the intermediate products to their sister concern they included the cost of the township and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ardship. 5. Ld. Departmental Representative on the other hand would submit that the appellant has already stated the case laws which are in favour of the revenue and submits that said judgment clearly indicate that the credit service tax paid on the services rendered at residential colony are ineligible for availment of cenvat credit as it is to be ascertained whether the said services are used in or in relation to the manufacture of final product or not. It is his submission that functional utility would constitute the relevant consideration for availment of cenvat credit. It is his submission that the judgment of the Hon'ble high Court of Gujarat in the case of Cadila Health care also laid down principal that if the cost of any expenses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax paid on the services which are used in the residential complex, High Courts have taken different views, the facts of the case of ITC Ltd. where in High Court of Andhra Pradesh has upheld the order of the tribunal are more akin to the case in hand, at the same time, judgment of the Hon'ble High Court of Bombay in the case of Ultratech Cement and Hon'ble High Court of Gujarat are taking a different view in respect of specific services rendered at the residential complex. We find that the argument put forth for the ld. counsel that the residential complex is within factory is an argument which needs to be considered and was not put before High Court of Gujarat or Bombay for deeper consideration. Be that as it may, we are of the view t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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