2009 (1) TMI 168

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.... : This is the appeal filed by the Revenue. 2. Heard both the sides and perused the records. 3. The issue involved in the instant case is regarding the admissibility of the Cenvat credit on the input services i.e., repairs and maintenance, civil construction, manpower recruitment, cleaning services etc provided for the residential colony. Service Tax involved is Rs. 2,72,688/- and the period in....

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....ld that - "the Residential complexes are situated within the license premises would not entitle the assessee to avail the cenvat of the duty paid on furnace oil used in the manufacture of electricity supplied to the residential colony. Since the electricity supplied to the residential colony situated within the premises are neither connected with or related to the production of the final product a....