TMI Blog2016 (2) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... could not therefore be excluded from consideration of credit. Consequently, the services which were crucial for maintaining the staff colony, such as lawn mowing, garbage cleaning, maintenance of swimming pool, collection of household garbage, harvest cutting, weeding etc. necessarily had to be considered as "input services" falling within the ambit of Rule 2 (l) of the Cenvat Credit Rules, 2004. Cenvat credit of service tax paid on various services which were utilized for residential colony/township of the appellant's factories are eligible for credit. - Decided in favour of assessee. - Excise Appeal No. 51723/2015(SM) - Final Order No. 50126/2016 - Dated:- 2-2-2016 - B Ravichandran, Member (T) For the Appellant : Ms Sukriti D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final products manufactured by the appellant. To this effect, the Counsel for the appellant submitted a certificate dated 17/11/2015 issued by the Chartered Accountant to state that the services of repair and maintenance of residential colony of the appellant units at Zawar mines forms part of assessable value of the final product. The learned Counsel relied on various case laws, more specifically on the decision of Hon'ble High Court of Andhra Pradesh in CC CE, Hyderabad - III vs. ITC Limited reported in 2013 (32) S.T.R. 288 (A.P.), decision of the Tribunal's in CCE, Meerut vs. Bajaj Hindustan Ltd. reported in - 2015-TIOL-2162-CESTAT-DEL, Reliance Industries Ltd. vs. CCE ST (LTU), Mumbai reported in - 2015-TIOL-2343-CESTAT-MUM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning the staff colony, such as lawn mowing, garbage cleaning, maintenance of swimming pool, collection of household garbage, harvest cutting, weeding etc. necessarily had to be considered as input services falling within the ambit of Rule 2 (l) of the Cenvat Credit Rules, 2004. In Bajaj Hindustan Ltd. (supra), this Tribunal followed the above decision and distinguished the decision of Hon'ble Bombay High Court in the case of Manikgarh Cements vs. CCE, Nagpur (supra). Similarly, the Tribunal in the case of Reliance Industries Ltd. vs. CCE ST (LTU), Mumbai (supra) examined in detail the scope of input services and expression relating to business . After considering the various decisions of the Tribunal and High Courts, came to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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