2015 (10) TMI 2524

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....ected against the impugned order dated 30.04.2013 passed by the Ld. Commissioner (Appeals) Central Excise, Jaipur, wherein cenvat credit of service tax taken by the appellant on maintenance and repair work of their residential colony has been denied on the ground that the said service has no nexus with the manufacture of final product. 2.  Sh. Mayank Garg, the Ld. Advocate appearing for the ....

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....d-III vs ICT Ltd. reported in 2012 (32) STR 288 (A.P.) 3.  On the other hand, Sh. Vaibhav Bhatnagar, the LD, DR appearing for the Revenue reiterates the findings recorded in the impugned order and also relies on the judgment of Hon'ble Bombay High Court in the case of Commissioner of Central Excise Nagpur vs Manikgarh Cement reported in 2010 (20) STR 456 Bombay to justify the stand of Revenu....

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....dit of service tax paid on the taxable services used in the residential complex shall be available to the manufacturer. The relevant paragraph of the said judgment is extracted herein below. "9. The Commissioner's Order-in-Appeal dated 27-5-2008 reflects that he accepted that the efficiency of the employees of an organization would be dependent on various factors, one such being the provisi....

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....ndirectly connected with the manufacturing activity of the respondent-Company was therefore not borne out on facts. The staff colony, provided by the respondent-Company, being directly and intrinsically linked to its manufacturing activity could not therefore be excluded from consideration. Consequently, the services which were crucial for maintaining the staff colony, such as lawn mowing, garbage....