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TMI Blog2013 (8) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... g staff colony such as lawn mowing, garbage cleaning, maintenance of swimming pool, collection of household garbage, harvest cutting, weeding etc. necessarily had to be considered as ‘input services’ falling within the ambit of Rule 2(l) of the Cenvat credit Rules, 2004 - Disputed services in the present case are not mentioned in the services in the list of activities mentioned in the Andhra Pradesh decision - Hon’ble High Court of Gujarat in the case of M/s. Cadila Healthcare Ltd [2013 (1) TMI 304 - GUJARAT HIGH COURT]., the activities related to business will cover only, in its ambit the activities which are mentioned in Rule 2(l) of the Cenvat Credit Rules which follow the words ‘such as’ – In the present case activities/ services are no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) who rejected their appeal and upheld the order-in-original. The appellant preferred this appeal against the appellate order. 3. Learned advocate appearing for the appellant submits that the services used by them in the staff colony, canteen and residence of Executive Director were ultimately for welfare of the employees of the company which resulted in the efficiency of the employees resulting in better productivity in the factory. He relied upon the decision of the Hon ble High Court of Andhra Pradesh in the case of CCE, Hyderabad vs. M/s. ITC Ltd. reported in 2012-TIOL-199-HC-AP-ST in which the Hon ble High Court held that services which were crucial for maintaining the staff colony had to be considered to be as input services f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of Cenvat credit in respect of erection, commissioning, installation and man power recruitment and civil construction services. There is no dispute that these services were used in the residential colony of staff and in the residence of Executive Director located outside the factory premises. Hon ble High Court of Andhra Pradesh in the case of ITC Ltd. has examined the eligibility of Cenvat credit in respect of input services used in the maintenance of staff colony. Hon ble High Court of Andhra Pradesh in that case has observed that services which are crucial for maintaining staff colony such as lawn mowing, garbage cleaning, maintenance of swimming pool, collection of household garbage, harvest cutting, weeding etc. necessarily had to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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