2008 (7) TMI 249 - AT - Service Tax

Application by the revenue for staying the order of the Commissioner (Appeals) by which he has allowed the Cenvat credit in respect of repairs/maintenance, civil construction, manpower recruitment, clearing services etc. in residential colony of the manufacturer - held that impugned services provided for the residential colony can be considered as input services and the matter is arguable - no reason to stay the operation of the Commissioner (Appeals)

Summary

The Appellate Tribunal CESTAT, Mumbai rejected the revenue's application to stay the Commissioner (Appeals) order allowing Cenvat credit for repairs/maintenance, civil construction, and other services in a residential colony. The Tribunal considered repairs and maintenance of residential colonies as input services based on a previous case. Therefore, the Tribunal found no reason to stay the Commissioner (Appeals) order.