2015 (3) TMI 1123

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....ty to Cenvat Credit of service tax paid on the following services:- (a)     Security Service received in residential colony and guest house; (b)     Pest Control service received in employees' residential colony; (c)     Repair and Maintenance of air coolers in residential colony; (d)    Maintenance of river pump and security service received at guest house. It is the case of the assessee that the services rendered by the providers are in connection with the activity of manufacturing of Cement at a remote area. 4. Learned Counsel would submit that in the case of Appeal No. E/321/2010, demand of Cenvat credit is for the p....

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....and the appeal has been admitted. It is his submission that the service tax paid on the maintenance of the pump which has been installed on the river is also not eligible as the said pump is not situated within the factory premises. 6. After giving due consideration to the submissions made by both the sides and perusal of the records as well as various case laws, I find that Cenvat credit availed on service tax on various services received at the residential colony of the appellant are ineligible for Cenvat credit, as has been authoritatively held by the Hon'ble Bombay High Court in the case of Manikgarh Cement (supra). To that extent the appeals of the appellant fails. 6.1 Coming to the specific appeal, I find in Appeal No.....