2020 (10) TMI 153

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....u Kumar, Advocates for the appellant Shri P. Juneja and Shri N. Chandra, Authorised Representatives for the respondent ORDER ANIL CHOUDHARY: M/s Hindustan Zinc Ltd., are engaged in the manufacture of Lead and Zinc (dutiable) falling under Chapter 78 and 79, respectively, of the Central Excise Tariff Act, 1985. 2. The factor is located at a remote place, far away from any established....

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....ance of Guest House located in residential colony, construction of residential quarters, Swimming Pool, Badminton court, land scaping, annual maintenance of civil work in colony, were received by the appellant. Further, the appellant during the period has also received services in relation to repair and maintenance of Civil work in Ghosunda Dam for supply of water to the factory for use in product....

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....uch as it is an activity in relation to business. 5. Learned Assistant Commissioner, Chittorgarh vide order-in-original No.04/2018(CE)-AC (demand) dated 01.02.2018, confirmed the demand proposed against the appellant, thereby disallowing the benefit of cenvat credit on the service tax paid by the appellant, placing reliance on CCE, Nagpur vs. Manikgarh Cement Ltd., 2010 (20) STR 456 (Bombay). B....

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....thority, that the colony is located away from manufacturing area and has no relationship with the manufacture of goods is vague and not based on the facts on record. The appellant had categorically stated that the colony is located outside the manufacturing area but near to the factory, to ensure availability of competent workers/personnel to run their factory round the clock, which fact have not ....