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TMI Blog2015 (10) TMI 2284X X X X Extracts X X X X X X X X Extracts X X X X ..... led are used in the residential colony by the appellant. This issue is no more res integra as the Hon'ble High Court of Bombay in the case of CCE v. Manikgarh Cement - [2010 (10) TMI 10 - BOMBAY HIGH COURT ] has allowed the appeal of the Revenue and held that the services which are rendered at the residential colony for the employees cannot be availed as CENVAT Credit. In view of the law being set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-Appeal No. NGP/EXCUS/000/APP/735/13-14 dated 02.08.2013, No. PVR/273/NGP/2012 dated 31.12.2012 and NO. PVR/230 to 235/NGP/2012 dated 26.11.2012. Since these appeals raise the same question of facts and law, they are being disposed of by a common order. 2. Heard both sides and perused the records. 3. The issue involved in these cases is regarding ineligible CENVAT Credit availed by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the penalties relying upon the judgements of the Hon'ble High Court of Andhra Pradesh in the case of CCE Hyderabad- III vs. ITC Ltd. reported in 2012-TIOL-199-HC-AP-ST. I do not find any reason to deviate from such a view already taken by the bench in respect of the very same appellant. Accordingly, the penalties imposed on the appellant are set aside. 5. The appeals are disposed of as indi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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