9911796707
TMI Blog2015 (3) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... Y HIGH COURT]. To that extent the appeals of the appellant fails. - As regards the various services received at residential colony i.e. pest control service, maintenance of air coolers and electrical & other maintenance, I. had already held that Cenvat credit is not eligible on the service tax paid by the service providers. To that extent the appeals of the appellant fails. Extended period of limitation - Held that:- appellant has made out a case for service tax credit which sought to be denied and is beyond the limitation period. To that extent, the impugned orders are set aside and the appeal is allowed. The demand in this appeal within the limitation period is upheld along with interest. - Decided partly in favor of assessee. - E/312 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to work are located in the said residential colony. It is her submission that the service tax on the maintenance of river pump is eligible for Cenvat credit as the said pump was used for pumping of Water into the area where manufacturing activity would take place. She would submit that Cenvat credit on such inputs was not disputed by Revenue. It is her submission with regard to the security service at the guest house that the said services are used in the business activity and also relies upon the decision of this Bench vide Order No. A/419/15/SMB dated 20-2-2015 in the case of Finolex Industries. 5. Learned AR on the other hand, would submit that as regards the services received at the residential colony, Hon ble Bombay High Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation period. To that extent, the impugned orders are set aside and the appeal is allowed. The demand in this appeal within the limitation period is upheld along with interest. 6.2 As regards the various services received at residential colony i.e. pest control service, maintenance of air coolers and electrical other maintenance, I. had already held that Cenvat credit is not eligible on the service tax paid by the service providers. To that extent the appeals of the appellant fails. 6.3 As regards the Cenvat credit of service tax paid on maintenance of river pump, nothing is brought on record to show that pump was not used for pumping of water into the colony. Hence if the Cenvat credit is allowed on the pump as claimed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
