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2015 (9) TMI 1158 - CESTAT AHMEDABAD

2015 (9) TMI 1158 - CESTAT AHMEDABAD - TMI - Admissibility Cenvat Credit - input services - Pest Control Services, Construction of Residential Services, Architect Services and Security Services - these services availed either in their factory premises or in the Residential Colonies given by the appellants to its employees - Held that:- Services were Availed by the appellant in their factory or the residential colony situated at a far off places close to their factory. Appellant has mainly relied .....

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our of assessee. - Appeal No : E/1178/2011, E/1203-1205/2011 - Order No. 11036-11039/2015 - Dated:- 14-7-2015 - Mr. H.K. Thakur, JJ. For the Petitioner : Shri Mehul Jivani (Consultant) For the Respondent : Shri T.K. Sikdar (Authorised Representative) ORDER Per: H.K. Thakur These appeals have been filed by the appellant with respect to Orders passed by Commissioner (Appeals) denying Cenvat Credit on Pest Control Services, Construction of Residential Services, Architect Services and Security Servi .....

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case of learned Consultant that Services required for maintenance of such residential colony will be eligible to Cenvat Credit under Rule (2L) of the Cenvat Credit Rule 2004 as held by Andhra Pradesh High Court in the case of ITC Limited [2013 (32) STR 288 (AP)] and also Commissioner (Appeal) for the later period under OIA No. CEEA-SRT-II SSP-39 2013-2014 Dated 27/05/2013. 3) Shri T.K. Sikdar (Authorised Representative) appearing on behalf of the Revenue argued that input Services are not used .....

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factory. Appellant has mainly relied upon the Case Law of Andhra Pradesh High Court in Commissioner of Customs and Central Excise, Hyderabad-III and ITC Limited [2013 (32) STR 288 (AP)], where Cenvat Credit of Several Services, like; lawn moving, garbage clearing, maintenance of Swimming Pool, collection of household garbage, harvest cutting, weeding, etc; used in maintaining staff colony was upheld. Honble Andhra Pradesh High Court held as follows: 9. The Commissioners Order-in-Appeal dated 27- .....

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nd was not connected either directly or indirectly to the manufacture of its final products This inherent contradiction in the Order-in-Appeal was noted by the CESTAT, which opined that if accommodation was not provided by the respondent-Company to its employees at this remote location, it would not be feasible for it to carry on its manufacturing activity. The finding of the Commissioner that providing a colony to the employees was not directly or indirectly connected with the manufacturing act .....

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