<h1>Bombay High Court denies CENVAT credit for residential colony services, citing lack of direct business nexus under 2004 rules.</h1> The Bombay High Court reversed a Tribunal decision allowing CENVAT credit for input services used in repair, maintenance, and civil construction in a residential colony for employees. The court ruled that such services do not qualify as input services under CENVAT Credit Rules, 2004, as they lack a direct nexus with the business activities of the assessee. The decision followed the Supreme Court's precedent in Maruti Suzuki Ltd. regarding the definition of 'input,' emphasizing that services must be integrally related to business activities to qualify for credit. The Tribunal's earlier allowance of credit was deemed unjustified.