https://www.taxtmi.com/caselaws?id=264490 The appellant's appeals were allowed, establishing that services such as Pest Control, Construction of Residential Complex, Architect Services, and Security Services provided at the residential colony near the factory premises were eligible for Cenvat Credit. The decision was influenced by a previous Andhra Pradesh High Court case emphasizing the importance of maintaining a staff colony for enhancing productivity and efficiency, linking such services directly to the manufacturing activity of the company. The Court highlighted the significance of activities like lawn mowing, garbage clearing, and plantation operations in ensuring a steady supply of raw materials, thus falling within the ambit of Rule 2(l) of the Cenvat Rules, 2004. en-us Tue, 14 Jul 2015 00:00:00 +0530 Fri, 25 Sep 2015 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264490 The appellant's appeals were allowed, establishing that services such as Pest Control, Construction of Residential Complex, Architect Services, and Security Services provided at the residential colony near the factory premises were eligible for Cenvat Credit. The decision was influenced by a previous Andhra Pradesh High Court case emphasizing the importance of maintaining a staff colony for enhancing productivity and efficiency, linking such services directly to the manufacturing activity of the company. The Court highlighted the significance of activities like lawn mowing, garbage clearing, and plantation operations in ensuring a steady supply of raw materials, thus falling within the ambit of Rule 2(l) of the Cenvat Rules, 2004. Case-Laws Service Tax Tue, 14 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264490