TaxTMI 
TaxTMI 
2016 (2) TMI 862
X X X X Extracts X X X X
X X X X Extracts X X X X
.... against order dated 04/02/2015 passed by Commissioner (Appeals), Jaipur - II. The appellants are engaged in the manufacture of Lead, Zinc and non-Ferrous Metals Concentrate liable to Central Excise duty. They have availed Cenvat credit of Rs. 12,93,573/- in respect of services utilized for the maintenance or repairs of residential buildings/ quarters. As the Revenue found that these services will....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of housing employees of the manufacturing unit; they undertake maintenance and repair of such residential quarters. The said expenditure is considered and added in the cost of final products manufactured by the appellant. To this effect, the Counsel for the appellant submitted a certificate dated 17/11/2015 issued by the Chartered Accountant to state that the services of repair and maintenance of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ings of the impugned order and relied on the decision of Hon'ble Bombay High Court in the case of CCE, Nagpur vs. Manikgarh Cement reported in 2010 (20) S.T.R. 456 (Bom.). 4. Heard both the sides and examined the appeal records. The point for decision is the eligibility of the appellant for service tax credit of tax paid on maintenance or repair service relating to the residential buildings a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ere crucial for maintaining the staff colony, such as lawn mowing, 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 Credit Rules, 2004. In Bajaj Hindustan Ltd. (supra), this Tribunal followed the above decision and distinguished the....