2011 (3) TMI 498

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt Bajaj, Advocate, for the Appellant. Ms. Rimjhim Prasad, DR, for the Respondent. [Order]. -  This is an appeal against the Order-in-Appeal No. 207(DK)CE/JPR-II/2009 dated 20-3-2009 passed by the Commissioner of Central Excise (Appeals), Jaipur-II upholding the order-in-original dated 30-7-2008 passed by the Asstt. Commissioner by which the Asstt. Commissioner disallowed the Cenvat ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bunal held that the services relating to repair and maintenance of the guest house of the company are covered by the term "input services", that when in respect of the same appellant for the previous period this issue has been decided in their favour in the case of same appellant, different view cannot be taken for a similar issue for subsequent period, and in this regard, he also relies upon the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appellant may be the activities relating to welfare of the employees but the same cannot be called the activities having nexus with the manufacture of business and as such, cannot be covered by the definition of input services, that as the same view has been taken by the Advance Ruling Authority in its judgment reported in 2008 (232) E.L.T. 169 (A.A.R.) = 2008 (12) S.T.R. 388 (A.A.R.) in the case ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....case of Manikgarh Cement (supra) has held that the services of repair and maintenance and civil construction used in residential colony of the appellant are not covered by the definition of input services as construction of the residential colony and its repair and maintenance is a welfare activity which has no nexus with the manufacturing activities. In my view, the ratio of the judgment of the H....