2017 (9) TMI 1816

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....ANTY Brief facts of the case are that the appellant is engaged in the manufacture of white cement at its factory at Kharia Khangar located in the District of Jodhpur, Rajasthan. During the disputed period December, 2009 to August, 2010, the appellant availed Cenvat Credit of Service Tax paid on Construction /cleaning service undertaken at its residential colony, guest house and other places, situ....

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....e decision of the Tribunal in the case of the appellant itself reported in 2014- TIOL-656 (CESTAT-Delhi) and Final Order No. A/1680/2012 SM [BR] dated 21.12.2012. Thus, he submits that the Cenvat benefit in respect of the disputed services should be available to the appellant under the category of input service. 3. On the other hand, the ld. D.R. appearing for the respondent reiterates the findi....

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....n respect of the services used /utilized in the residential colony and the guest house, which were situated at a place away from the factory. I also find that considering the judgment of Hon'ble Bombay High Court in the case of Manikgarh Cement (supra), this Tribunal in the case of Mangalam Cement Ltd.- 2016 (44) STR 422 (Tri.-Del.) has held that since the Hon'ble Andhra Pradesh High Court in the ....