https://www.taxtmi.com/caselaws?id=185469 The Tribunal allowed the appeal, overturning the denial of cenvat credit on service tax for maintenance and repair work of a residential colony near the factory. Emphasizing the necessity of the colony's proximity for ensuring staff availability, the Tribunal relied on the Andhra Pradesh High Court's judgment recognizing the link between the colony and manufacturing activities. It distinguished the Revenue's cited judgment, highlighting the direct connection between the residential colony and the final product's manufacture. Consequently, the Tribunal set aside the Commissioner's order and granted cenvat credit for the disputed service. en-us Thu, 08 Oct 2015 00:00:00 +0530 Tue, 22 Nov 2016 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185469 The Tribunal allowed the appeal, overturning the denial of cenvat credit on service tax for maintenance and repair work of a residential colony near the factory. Emphasizing the necessity of the colony's proximity for ensuring staff availability, the Tribunal relied on the Andhra Pradesh High Court's judgment recognizing the link between the colony and manufacturing activities. It distinguished the Revenue's cited judgment, highlighting the direct connection between the residential colony and the final product's manufacture. Consequently, the Tribunal set aside the Commissioner's order and granted cenvat credit for the disputed service. Case-Laws Service Tax Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185469