2009 (4) TMI 129

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....DER 1. This appeal has been filed against the Order-in-Appeal No. 28/2008, dated 27-5-2008, passed by the Commissioner of Central Excise, Customs & Service Tax (Appeals), Visakhapatnam. 2. Heard the learned Departmental Representative. None appeared on behalf of the appellants, however they have submitted a written submission. 3. The issue relates to availment of Cenvat credit on service ....

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....d services are not related to business activity of the appellants. The appellants strongly contested the impugned order. 4. I have perused the records of the case and gone through the written submission of the appellants. My attention was invited to definition of 'input service' in rule 2(l) of Cenvat Credit Rules, 2004 which reads as follows:- 'Rule 2(l) : Input service' means any service,-....

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....capital goods and outward transportation up to the place of removal." It was stated that the colony is the property of the appellants and as part of the business of the appellants company, there is an obligation in terms of the Companies Act, 1948 to provide accommodation to the employees and once the colony is provided, security for the colony becomes a responsibility of the company and as suc....

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.... (i) Manikgarh Cement v. CCE & Cus. [Final Order No. A/27, 2008-WZB, dated 13-12-2007 wherein it is held that for the repair services of residential colony, the service tax paid is entitled for credit. (ii) Indian Card Clothing Co. Ltd v. CCE [2008]15 STT 79 (Mum.-CESTAT), wherein it is decided that service tax paid on canteen services is entitled for credit. (iii) CCE v. Cable Corporation o....