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2016 (2) TMI 862 - CESTAT NEW DELHI

2016 (2) TMI 862 - CESTAT NEW DELHI - TMI - Input credit of service tax - Cenvat credit of service tax - Cenvat credit in respect of services utilized for the maintenance or repairs of residential buildings/ quarters - as per Revenue these services will not fall under the ambit of "input service" in terms of Rule 2 (l) of Cenvat Credit Rules, 2004, notice dated 19/8/11 was issued to disallow and recover the credit - Held that:- Similar issue was under consideration by in the case of CC & CE., Hy .....

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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 Das, Adv For the Respondent : Shri G R Singh, A .....

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ervice" in terms of Rule 2 (l) of Cenvat Credit Rules, 2004, notice dated 19/8/11 was issued to disallow and recover the credit. Upon adjudication, the Original Authority confirmed the demand and imposed equal penalty. On appeal, the Commissioner (Appeals) vide his impugned order upheld the original order and rejected the appeal. Aggrieved by this, the appellant filed this appeal. 2. The learned Counsel for the appellant submitted that the scope of 'input service' is very wide and t .....

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fect, 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.), decisi .....

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and relied on the decision of Hon'ble Bombay High Court in the case of CCE, Nagpur vs. Manikgarh Cement reported in 2010 (20) S.T.R. 456 (Bom.). 4. Heard both the sides and examined the appeal records. The point for decision is the eligibility of the appellant for service tax credit of tax paid on maintenance or repair service relating to the residential buildings and quarters in their manufacturing unit. The case of the Revenue is that there should be direct nexus between input services an .....

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