2014 (3) TMI 1063 - AT - Service Tax

Cenvat credit - construction of residential colony near the factory as also of cleaning services obtained for the residential colony and guest house - by following the decision of Hon ble High Court of Andhra Pradesh in the case of CC & CCE vs. ITC Ltd. 2011 (11) TMI 516 - ANDHRA PRADESH HIGH COURT the above services are cenvatable input service. - Decided in favour of appellnat

Summary

The judgment by Appellate Tribunal CESTAT New Delhi, with Ms. Archana Wadhwa as the Member (Judicial), addressed the issue of whether construction of a residential colony near a factory and cleaning services for the colony and guest house qualify as cenvatable input services. The decision relied on a previous ruling by the Hon'ble High Court of Andhra Pradesh in the case of CCE vs. ITC. The impugned orders were set aside, and the appeals were allowed in favor of the appellants.