TMI Blog2017 (9) TMI 1816X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of appellant itself, wherein, by placing reliance on the judgment of Hon ble Anthra Pradesh High Court in the case of COMMISSIONER OF CUS. C. EX., HYDERABAD-III VERSUS ITC LIMITED [ 2011 (11) TMI 516 - ANDHRA PRADESH HIGH COURT] the Tribunal has allowed the Cenvat benefit in respect of the services used /utilized in the residential colony and the guest house, which were situated at a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant availed Cenvat Credit of Service Tax paid on Construction /cleaning service undertaken at its residential colony, guest house and other places, situated outside the factory area. The Department denied the Cenvat Credit on the ground that the disputed services were not covered under the definition of input service and since the residential colony is located at a place away from the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services should be available to the appellant under the category of input service. 3. On the other hand, the ld. D.R. appearing for the respondent reiterates the findings recorded in the impugned order and further relied on the judgment of Hon ble Bombay High Court in the case of Commissioner of Central Excise, Nagpur vs. Manikgarh Cement 2010 (20) STR 456 (Bombay) to state that unles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in the case of Manikgarh Cement (supra), this Tribunal in the case of Mangalam Cement Ltd. 2016 (44) STR 422 (Tri.-Del.) has held that since the Hon ble Andhra Pradesh High Court in the case of ITC Ltd have categorically held that construction of residential colony adjacent to the factory has the nexus with the ultimate manufacture of the goods, the judgment in the case of Manikgarh Cement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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