2015 (6) TMI 407

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....l work done at the colony, furniture/wooden partition done for VIP rooms and telephone lines installed at residence of the officer/club rooms during the period November 2005 to September 2010. A demand amounting to Rs. 7,31,472/- was issued to them which was confirmed along with interest and penalty by the original authority vide OIO 27/Addl./Adj/2011 dated 21.3.2011. Appellant filed appeal before the Commissioner (Appeals) who vide Order dated 30.06.2011 dismissed the appeal of the appellant except allowing credit of Rs. 5611/- and corresponding interest and penalty in respect of service tax paid on furniture/wooden partition on VIP room and repairing of mixer used in the canteen. Another show-cause notice was also issued for the similar s....

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....ble in view of this Tribunal's decision in the case of Bhushan Steel E/53-54/2007-Mum and also in view of the decision of the Tribunal in - APPEAL NO: ST/632/2012. 3. Ld. AR appearing on behalf of Revenue, on the other hand, stated that the case is squarely covered by the decision of Hon'ble High Court of Bombay in Manikgarh Cement 2010 (20) STR 456 (Bom.) and appellants are therefore not entitled to take any credit. Ld. AR also further stated that the said decision of the Hon'ble High Court is based upon the decision of the Hon'ble Supreme Court in the case of Maruti Suzuki Ltd. 2009 (24) ELT 641 (SC) and is by the same bench who issued judgment in the case of Ultra Tech Cement Ltd. (supra) and is specific to housing colon....

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....ustified in holding that the services such as repairs, maintenance and civil construction rendered at the residential colony constitutes 'input service' so as to claim credit of service tax paid on such services under Rule 2(l) of the CENVAT Credit Rules, 2004." 6. I have also gone through the judgment of the Hon'ble High Court of Bombay in Ultra Tech Cement Ltd. (supra). In the said judgment in para 34, the Hon'ble High Court observed as under:- "34. Therefore, the definition of input service read as a whole makes it clear that the said definition not only covers services, which are used directly or indirectly in or in relation to the manufacture of final product, but also includes other services, which have direct nexus ....