2012 (12) TMI 941 - AT - Central Excise

CENVAT Credit - whether construction of residential colony near the factory as also of cleaning services obtained for the residential colony and guest house would be cenvatable input services or not - Held that - Following decision of CCE vs. ITC 2011 (11) TMI 516 - ANDHRA PRADESH HIGH COURT - Decided in favour of assessee.

Summary

The judgment by Appellate Tribunal CESTAT NEW DELHI in 2012 (12) TMI 941 involved the issue of whether construction of a residential colony and cleaning services for it are cenvatable input services. The decision was based on a precedent from the Hon'ble High Court of Andhra Pradesh, resulting in the appeal being allowed in favor of the appellant.