2017 (5) TMI 872

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t ORDER Per: Ramesh Nair 1. The issue involved in the present case is whether the Cenvat credit in respect of service of construction of residential building in the factory premises for the employees is admissible as input service or otherwise. 2. Shri S.P. Sheth, learned Counsel appearing on behalf of the appellant submits that in the present case, the service is construction service ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... he placed reliance on the following judgements: i) Bajaj Hindustan Ltd. - 2016 (43) STR 461 (Tri-Del) ii) ITC Ltd. - 2013 (32) STR 288 (AP) iii) Port Officer, Gujarat Maritime Board - 2010 (19) STR 282 (Tri-Ahmd) iv) Mahindra & Mahindra Ltd. - 2016 (46) STR 51 (Rei-Mum) 3. He further submits that though there is a judgement in the case of Manikgarh Cement - 2010 (20) STR 456 (Bom) ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s, which is not related to either manufacture of the goods or business activity of appellant. Therefore, the credit is not admissible on the construction service of workers quarters. In this regard, he placed reliance on the following: i) Manigarh Cement - 2010 (20) STR 456 (Bom) ii) Clariant Chemicals India Ltd. - 2014-TIOL-295-CESTAT-Mum iii) Gujarat Heavy Chemicals Ltd. - 2011 (22) STR....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R particularly on Manikgarh Cement, the same was distinguished by this Tribunal in Bajaj Hindustan Ltd. (supra) on the ground that in case of Manikgarh Cement, the residential quarters was located outside the factory whereas in the facts of the present case, the workers quarters situated within the factory premises. Therefore, the decision of Manikgarh Cement was distinguished by this Tribunal. ....