2014 (7) TMI 528 - 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 reported as 2011 (11) TMI 516 - ANDHRA PRADESH HIGH COURT - This decision was followed in assessee s own previous case also therefor, Decided in favour of assessee.

Summary

The judgment by Appellate Tribunal CESTAT NEW DELHI, 2014 (7) TMI 528, ruled in favor of the appellant regarding the cenvatability of input services for construction of residential colony and cleaning services. The decision was based on a previous ruling by the Hon'ble High Court of Andhra Pradesh and the appellant's own case. The impugned order was set aside, and the appeal was allowed with consequential relief.