2018 (12) TMI 1624

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....ellant : Shri B. L. Narasimhan (Adv.) & Shri Hrishikesh Jha (Adv.) For the Respondent : Shri Pawan Kumar Singh, Superintendent (AR) ORDER Per: Ashok Jindal Short issue involved in the matter is whether appellant is entitled to avail cenvat credit on construction of residential colony in remote area during the period November 2009 to March 2010 or not. 2. Heard the parties. 3. The....

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...., I hold that the construction and maintenance and other municipal services in such a colony or township being an industrial township has to be maintained by the appellant industry only. Under such circumstances, as there can be no production without availability of the workmen/personnel, I hold that all the input services in question incurred for the upkeep and maintenance of the colony is an ess....