2007 (12) TMI 27

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....t; 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 Rule 2(l) of the Cenvat Credit Rules, ....

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....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 to the residential colony are input services. My....