2013 (4) TMI 593

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.... N. Sarvaiya (AR) JUDGEMENT Per: H. K. Thakur: 1. This is an appeal filed by the appellant against the Order in Appeal No. 127/2011(Ahd-II)CE/CMC/Commr.(A)/Ahd, dated 25/04/2011, upholding the order dated 31/12/2010 passed by the Original Adjudicating Authority. 2. The issue involved in this case is whether the appellant is entitled to Cenvat Credit availed with respect to construction....

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....as Bank Ltd. vs. CCE, Trichy [2010(04)LCX0073. 5. On the other hand, the ld. AR argued that both construction of workers quarters and Vastuwall have no relationship with the manufacturing activity and, therefore, Cenvat Credit with respect to construction of workers quarters and Vastuwall is not admissible. He relied upon the judgment of CESTAT, New Delhi, in the case of (i) Commissioner of Cen....

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....vices at the residential colony established by the assessee for the benefit of the employees, is not an activity integrally connected with the business of the assessee and, therefore, the Tribunal was not justified in holding that the services such repairs, maintenance and civil construction rendered at the residential colony constitutes input service so as to claim credit of service tax paid on s....

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....ent was allowed.   From the above, it is held that workers quarters and the Vastuwall made inside the factory have no relationship with the manufacturing activity of the appellants and accordingly credit taken with respect to construction services availed for workers quarters and Vastuwall will not be covered within the definition of input service as defined under Rule 2(1) of the Cenvat....