2007 (12) TMI 27

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..... put service tax credit - E/694/2007 - A/27/2008-WZB/C-IV/(SMB), - Dated:- 13-12-2007 - Ms. Jyoti Balasundaram, Vice-President [Order per] - Cenvat credit of Rs. 1,07,943/- availed by the appellants who are manufacturers of cement; on account of repairs and maintenance of civil construction, etc., in their residential colony during the period from July, 2005 to March, 2006 has been disall .....

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..... oval." 4. The appellants' contention as reflected in the reply to the show cause notice that their factory situated at a remote place where no facilities were available for stay of their engineers and workmen, and it was, therefore, necessary to construct a residential colony for the employees for being available on the spot in order to maintain continuity in the process of cement manufacture, .....

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..... Greaves Cotton and Co. Ltd. v. Commissioner of Income-Tax - [2005] 279 ITR 42 (Bom) also lend support to my view -Allahabad High Court has held that expenditure incurred on restoration of buildings and residential quarters or factory was available as revenue expenditure for the reason that repair and re-construction enable the assessee company to carry on its business, while the Bombay High Co .....

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