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M/s Mangalam Cement Ltd. Versus CCE & ST, Jaipur-I

2015 (10) TMI 2524 - CESTAT NEW DELHI

Cenvat credit - service tax taken by the appellant on maintenance and repair work of their residential colony - service has no nexus with the manufacture of final product - Held that:- it is found that the residential colony was constructed adjacent to the factory because of the reason that the factory manufacturing cement is located as a place which is away from the city. Unless the residential colony is constructed near the factory, the appellant will not be in a position to get the proper/ ad .....

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ellant - E/58875/2013-E[SM] - Final Order No. 54030/2015 - Dated:- 8-10-2015 - Mr. S.K. Mohanty, Member (Judicial) Mr. Mayank Garg for the Appellant Mr. Vaibhav Bhatnagar Dr for the Respondent ORDER This appeal is directed against the impugned order dated 30.04.2013 passed by the Ld. Commissioner (Appeals) Central Excise, Jaipur, wherein cenvat credit of service tax taken by the appellant on maintenance and repair work of their residential colony has been denied on the ground that the said servi .....

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he submits that residential colony constructed adjacent to the factory is in relation to the manufacture of the final product, and as such, the cenvat credit taken on the disputed service shall be eligible for cenvat credit. To justify his above stand that cenvat credit is available to the appellant, the Ld. Advocate has relied on the judgment of Hon ble Andhra Pradesh High Court in the case of CCE Hyderabad-III vs ICT Ltd. reported in 2012 (32) STR 288 (A.P.) 3. On the other hand, Sh. Vaibhav B .....

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5. I find from the grounds of appeal that the residential colony was constructed adjacent to the factory because of the reason that the factory manufacturing cement is located as a place which is away from the city. Unless the residential colony is constructed near the factory, the appellant will not be in a position to get the proper/ adequate manpower for running its plant activities. 6. Considering the aforementioned activities and the legistature intent behind the cenvat scheme, the Hon ble .....

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y. He further conceded that these facilities would contribute to the enhancement of the productivity of the organization. Having stated so, the appellate authority surprisingly took the view that maintenance of the residential colony by the respondent-Company was only an obligatory activity owing to situational exigencies and 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 o .....

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