2013 (8) TMI 309

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.....S. Negi, DR JUDGEMENT Per Sahab Singh: This appeal filed by Shree Cement Limited against the order in appeal No. 290/2010 dated 16.8.2010 passed by Commissioner of Central Excise, Jaipur. 2. Brief facts of the case are that the appellants are engaged in the manufacture of cement falling under Chapter 25 of the Central Excise Tariff. They have availed Cenvat credit in respect of input ....

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....eir appeal and upheld the order-in-original. The appellant preferred this appeal against the appellate order. 3. Learned advocate appearing for the appellant submits that the services used by them in the staff colony, canteen and residence of Executive Director were ultimately for welfare of the employees of the company which resulted in the efficiency of the employees resulting in better produ....

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....e, these services were not used in relation to the manufacture of final product. He submits that the appellant had claimed these services in relation to activity of business as defined in Rule 2(l) of Cenvat Credit Rules. He relied upon the decision of the Hon'ble High Court of Gujarat in the case of Cadila Healthcare Ltd. reported as [2013(1) ECS (1)(Guj-HC)] in which case Hon'ble High Court has ....

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....s were used in the residential colony of staff and in the residence of Executive Director located outside the factory premises. Hon'ble High Court of Andhra Pradesh in the case of ITC Ltd. has examined the eligibility of Cenvat credit in respect of input services used in the maintenance of staff colony. Hon'ble High Court of Andhra Pradesh in that case has observed that services which are crucial ....