2014 (6) TMI 525

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.....D. Joshi, Supdt. (AR) JUDGEMENT The appellant is in appeal against the impugned order wherein input service credit for the service credit for the services mainly, cable operator service, repair and maintenance service, manpower supply service, pest control service, telephones, Business Auxiliary Service used/received in the residential colony located outside the factory for residence of the....

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....at in the case of CCE vs. Manikgarh Cement, the Hon'ble High Court of Bombay reported in 2010 (20) STR 456 (Bom) held that any service availed in residential colony have no nexus with the manufacturing activity of the assessee. They are not eligible for input service credit. Therefore, there is no infirmity in the impugned order and same is upheld. 4. Heard both sides. Considered the submis....