2014 (6) TMI 525

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..... /received in the residential colony located outside the factory for residence of their employees has been denied by the lower authorities - in relation to manufacture - Held that : - any service availed in residential colony has no nexus with the manufacturing activity of the appellant. Therefore, input service credit is not available to the assessee - Following decision of CCE vs. Manikgarh Cemen .....

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..... with the Business of manufacturing of the appellants. 2. Ld. Consultant appearing on behalf of the appellant submits that in the case of CCE vs. ITC 2013 (32) S.T.R. 288 (A. P.) wherein the Andhra Pradesh Hon'ble High Court has held that if any services used or received in residential colony in remote area where the factory of the assessee is located, input service credit is allowed. Therefo .....

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..... 9;ble High Court of Bombay and in the case of Manikgarh Cement which is the jurisdictional High Court, it was held that any service availed in residential colony has no nexus with the manufacturing activity of the appellant. Therefore, input service credit is not available to the assessee. Therefore, following the decision of the jurisdictional High Court, I hold that as the above services are ava .....

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