2007 (12) TMI 27

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....ants who are manufacturers of cement; on account of repairs and maintenance of civil construction, etc., in their residential colony during the period from July, 2005 to March, 2006 has been disallowed on the ground that repairs, etc., were not input service used directly or indirectly in or in relation to the manufacture of final products and clearance thereof from the place of removal as per Rul....

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....d workmen, and it was, therefore, necessary to construct a residential colony for the employees for being available on the spot in order to maintain continuity in the process of cement manufacture, has not been disputed. Therefore, service provided is relatable to business and credit of service tax is admissible as the service in respect of repairs and maintenance, civil construction in relation t....

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....al quarters or factory was available as revenue expenditure for the reason that repair and re-construction enable the assessee company to carry on its business, while the Bombay High Court held that expenditure incurred on maintenance of transit quarters used for accommodating employees visiting Bombay from outstation for business purpose was to be allowed in computing the income chargeable under ....