2019 (3) TMI 1085

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.... the Respondent : Shri Mohd Altaf (Assistant Commissioner) AR ORDER PER: ANIL G. SHAKKARWAR After hearing both the sides duly represented by Shri Atul Gupta (Advocate) and Shri Ayush Agarwal (Advocate) for the Appellant and Learned AR Shri Mohd Altaf, Assistant Commissioner for the Revenue, I note that the issue involved in the present dispute is whether Service Tax paid on various Input ....

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....of Residential Colony which is attached to the manufacturing unit. For the sake of ready reference Para 3 of said Final Order dated 03.04.2017 is reproduced below:- "3. I find that the issue is no longer res-integra. The learned Commissioner (Appeals) has rejected the Cenvat Credit observing that maintenance of the residential colony is not even remotely connected with the manufacture of ....