2010 (8) TMI 734

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....idential colony, which is situated outside the factory premises.   2. The learned Advocate submitted that in the case of Manikgarh Cement v. CCE&C Final Order No. A./27/C-IV/SMB/2008, dated 13-12-2007] this Tribunal has held that input service credit is available for repairs and maintenance and civil construction of the residential colony as input service and in the case of CCE v. Ultra Tech....

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.... provided for the residential colony. Accordingly, appeal is to be rejected.   4. Heard both sides.   5. On careful examination of the decision cited by both the sides, I find that the decision of this Tribunal in the case of Manikgarh Cement Works (supra) has considered the decision of Maruti Suzuki Ltd.'s case (supra) of the Apex Court and the Coca Cola India (P.) Ltd.'s case (supra)....