TMI Blog2009 (7) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... o construct a residential colony for the employees for being available on the spot in order to maintain continuity in the process of cement manufacture, has not been disputed. Therefore, service provided is relatable to business and credit of service tax is admissible as the service in respect of repairs and maintenance, civil construction in relation to the residential colony are input services – ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants' own case by the earlier order of the Tribunal being order No. A/815/WZB/AHD/2009 dated 22-4-09 [2009 (16) S.T.R. 89 (Tri.-Ahmd.)] For better appreciation para 3.1 of the stay order is reproduced below. "3.1 I have considered the submissions made by both the sides. As regards security agent services, it is a service covered among the category of services specified under Rule 6(5) of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 (S.C.). However, I find that the said judgment was in the context of Central Excise Law and as such is not applicable to the definition of input services as defined in Rule 2(1) of the Cenvat Credit Rules. On the other hand I find that the Tribunal in the case of Manikgarh Cement v. Commissioner of C. Ex. Customs, Nagpur reported in 2008 (9) S.T.R. 554 (Tri. - Mumbai), after considering the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. CCE, Bhavnagar - 2006 (4) S.T.R. 79 holding that credit is admissible on service tax paid on mobile phones provided to employees to carry out business transactions Credit has been held to be admissible even though the telephones are not installed within the factory premises. The decisions of the Hon'ble Allahabad High Court in the case of ITAT v. B. Hill and Co. (P) Ltd. - 1983 (142) ITR 185 an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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