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of <h1>Appeal allowed for cenvat credit on construction services for residential colony</h1> The appeal was allowed in favor of the appellant by Appellate Tribunal CESTAT NEW DELHI in 2012 (12) TMI 941, ruling that construction of a residential ... CENVAT Credit - whether construction of residential colony near the factory as also of cleaning services obtained for the residential colony and guest house would be cenvatable input services or not - Held that:- Following decision of CCE vs. ITC [2011 (11) TMI 516 - ANDHRA PRADESH HIGH COURT] - Decided in favour of assessee. The judgment by Appellate Tribunal CESTAT NEW DELHI in 2012 (12) TMI 941 involved the issue of whether construction of a residential colony and cleaning services for it are cenvatable input services. The decision was based on a precedent from the Hon'ble High Court of Andhra Pradesh, resulting in the appeal being allowed in favor of the appellant.
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