TaxTMI 
TaxTMI 
2010 (10) TMI 10
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....te Tribunal, Mumbai dated 4-12-2007, raising the following substantial questions of law :- "Whether the CESTAT was correct in holding that the Service tax Credit on services of repair, maintenance and Civil constructions used in the residential colony is admissible when such services are not related to manufacture whether directly or indirectly in or in relation to the manufacture of final prod....
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....und that the said services were not covered under the definition of input service and hence ineligible as input service. 4. Being aggrieved by the aforesaid order, the respondent-assessee filed an appeal before the Commissioner Central Excise (Appeals) who by his order dated 20th February, 2007 rejected the appeal and upheld the order-in-original passed by the Deputy Commission, Central Excise ....
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....ed to credit of service tax paid on services of repair, maintenance and civil construction used in the residential colony. 7. Learned Counsel appearing on behalf of the respondent-assessee submitted that establishing a residential colony was indirectly connected with the manufacturing of cement and in any event the said activities in question were relating to the business of the respondent-asse....
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....the Hon'ble Apex Court in the case of Maruti Suzuki Limited Vs. Commissioner of Central Excise, Delhi (Supra), we hold that unless the nexus is established between the services rendered and the business carried on by the assessee, the benefit ofCENVAT credit is not allowable. In the present case, in our opinion, rendering taxable services at the residential colony established by the....