2019 (3) TMI 1085

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssistant Commissioner) AR ORDER PER: ANIL G. SHAKKARWAR After hearing both the sides duly represented by Shri Atul Gupta (Advocate) and Shri Ayush Agarwal (Advocate) for the Appellant and Learned AR Shri Mohd Altaf, Assistant Commissioner for the Revenue, I note that the issue involved in the present dispute is whether Service Tax paid on various Input Services used for 'Maintenance of Resident .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... manufacturing unit. For the sake of ready reference Para 3 of said Final Order dated 03.04.2017 is reproduced below:- "3. I find that the issue is no longer res-integra. The learned Commissioner (Appeals) has rejected the Cenvat Credit observing that maintenance of the residential colony is not even remotely connected with the manufacture of final products and accordingly the credit was taken i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... envat Credit is allowable under the provisions of Rule 2(l) of the Cenvat Credit Rules, 2004. Accordingly, the appeal is allowed. I also observe that it have been similarly held by a Division Bench of this Tribunal in the case of Reliance Industries Ltd. vs. CCE & ST (LTU), Mumbai, 2016 (42) STR 457 (Tri.-Mumbai). The appellant will be entitled for consequential benefits in accordance with law." .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X