TaxTMI 
TaxTMI 
2015 (9) TMI 1158
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.... Per: H.K. Thakur These appeals have been filed by the appellant with respect to Orders passed by Commissioner (Appeals) denying Cenvat Credit on Pest Control Services, Construction of Residential Services, Architect Services and Security Services provided at the Residential Colony of the appellant. 2) Shri Mehul Jiwani (Consultant) appearing on behalf of the appellant argued that all these Serv....
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....evenue argued that input Services are not used in relation to manufacture of excisable goods and Credit has been correctly denied by the lower authorities. 4) Heard both sides and perused the case records. The issue involved in these appeals is regarding admissibility Cenvat Credit on services, like; Pest Control Services, Construction on Residential Complex Services, Architect Services and Secur....
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....e provision of a housing colony. He further conceded that these facilities would contribute to the enhancement of the productivity of the organization. Having stated so, the appellate authority surprisingly took the view that maintenance of the residential colony by the respondent-Company was only an obligatory activity owing to situational exigencies and was not connected either directly or indir....
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...., garbage cleaning, maintenance of swimming pool, collection of household garbage, harvest cutting, weeding etc., necessarily had to be considered as input services falling within the ambit of Rule 2(l) of the Cenvat Rules, 2004. 10. As regards the plantation activity, the same had an obvious nexus with the manufacturing activity of the respondent-Company. As pointed out by the CESTAT the matter ....