2018 (2) TMI 1015

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.... For Respondent ORDER Per: Ramesh Nair The issue involved in the present appeals is that whether the respondent is entitled for CENVAT credit of service tax paid on various services received and used in the residential township located near their refinery and Petrochemical Complex at Jamnagar, Surat, Vadodara, & Nagothane. 2. Shri M.R. Melvin, Learned Superintendent (AR) appearing on b....

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....ce Industries Ltd. Vs. Commissioner of CE & ST (LTU), Mumbai - 2016 (42) STR 457 (Tri.-Mumbai) wherein Division Bench of this Tribunal allowed the CENVAT credit in respect of various services related to construction of residential township. In this Tribunal's decision, judgement of Hon'ble Bombay High Court in the case of Coca Cola India Pvt. Ltd. - 2009-TIOL-449-HC-MUM-ST was followed. He further....

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.... (supra). But in the subsequent Judgement of the Hon'ble Bombay High Court it was held that the cost of service, if included in the cost of final product, the CENVAT credit is admissible, following the Coca Cola judgement (supra), the Division Bench of this Tribunal has allowed the CENVAT credit in respect of services provided for construction of residential township and repair and maintenance....