TMI Blog2019 (3) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... the activity of manufacture of the dutiable product. Hon’ble High Court of Andhra Pradesh in the case of CCE, Hyderabad vs. ITC Ltd. [2011 (11) TMI 516 - ANDHRA PRADESH HIGH COURT] has held that where the manufacturer with an objective to have the instant availability of the work force involved in the process of manufacture provides the facilities as that of accommodation any services utilized for the purpose have a nexus, though indirectly to the manufacturing activity. Credit allowed - appeal allowed - decided in favor of appellant. - Excise Appeal No. E/51313/2018-EX [SM] - FINAL ORDER NO. 50274/2019 - Dated:- 29-1-2019 - MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Ms. Priyanka Goel, Advocate Pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted as 2018 (3) TMI 1371 CESTAT, New Delhi. 2) National Engineering Industries Ltd. vs. Commr. of C.Ex., Jaipur reported in 2013 (6) TMI 590 CESTAT, New Delhi. 3. It is impressed upon that the facts of the present appeal are identical. Rather are better placed than the case of National Engineering vs. CCE, Jaipur (supra), wherein the services of appointing security guards were at the places not falling within the area of the place of manufacture. The fact for the present appeal is that the residential colony, the guest house and the cycle stand are in immediate vicinity of the place of manufacture of the appellant. Appeal is accordingly, prayed to be allowed. 4. Ld. DR Mr. P.R. Gupta, while rebutting these arguments ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal goods and outward transportation up to the place of removal; 6. The perusal of definition makes it clear that the scope for any service to be called as the input service is vide enough, as the definition takes into its ambit the words directly or indirectly in or in relation to manufacture of final product and clearance of final product . Thus, the definition is not at all restrictive in nature confining itself to the services specifically availed for manufacturing activities, but stands extended to the services, which are having any nexus either direct or indirect to the activity of manufacture of the dutiable product. Hon ble High Court of Andhra Pradesh in the case of CCE, Hyderabad vs. ITC Ltd. Reported as 2013 (32) STR 288 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idential colony of the assessee was disallowed on the ground that such service is not covered under the definition of input service. The Hon ble High Court observed that residential colony established for the employees, and receiving taxable services in that residential colony may be a welfare activity undertaken, while carrying on the business and such an expenditure may be allowable under the Income Tax Act. However, to qualify as an input service, the activity must have nexus with the business of the assessee. The expression 'relating to business in Rule 2(l) of Cenvat Credit Rules, 2004 refers to activities which are integrally related to the business activity of the assessee and not welfare activities undertaken by the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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