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    <title>2014 (3) TMI 1063 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT New Delhi, with Ms. Archana Wadhwa as the Member (Judicial), allowed the appeals in favor of the appellants, setting aside the impugned orders. The case focused on whether construction of a residential colony near a factory and cleaning services for the colony and guest house qualify as cenvatable input services, referencing a previous ruling by the High Court of Andhra Pradesh.</description>
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      <description>The Appellate Tribunal CESTAT New Delhi, with Ms. Archana Wadhwa as the Member (Judicial), allowed the appeals in favor of the appellants, setting aside the impugned orders. The case focused on whether construction of a residential colony near a factory and cleaning services for the colony and guest house qualify as cenvatable input services, referencing a previous ruling by the High Court of Andhra Pradesh.</description>
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