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TMI Blog2015 (10) TMI 2524X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in the case of CCE Hyderabad-III vs ICT Ltd. [2011 (11) TMI 516 - ANDHRA PRADESH HIGH COURT], construction of residential colony adjacent to the factory has the nexus with the ultimate manufacture of the goods. Hence, the cenvat credit of service tax paid on the taxable services used in the residential complex shall be available to the manufacturer. - Decided in favour of appellant - E/58875/2013-E[SM] - Final Order No. 54030/2015 - Dated:- 8-10-2015 - Mr. S.K. Mohanty, Member (Judicial) Mr. Mayank Garg for the Appellant Mr. Vaibhav Bhatnagar Dr for the Respondent ORDER This appeal is directed against the impugned order dated 30.04.2013 passed by the Ld. Commissioner (Appeals) Central Excise, Jaipur, wherein cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a nexus with the manufacture of the final product, cenvat credit cannot be available. 4. I have heard the LD. Counsel for both the sides and perused the records. 5. I find from the grounds of appeal that the residential colony was constructed adjacent to the factory because of the reason that the factory manufacturing cement is located as a place which is away from the city. Unless the residential colony is constructed near the factory, the appellant will not be in a position to get the proper/ adequate manpower for running its plant activities. 6. Considering the aforementioned activities and the legistature intent behind the cenvat scheme, the Hon ble Andhra Pradesh High Court in the case of ITC Ltd (supra) has held that cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quently, the services which were crucial for maintaining the 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 Rules, 2004. 7. The judgment cited by the Ld. DR is distinguishable from the facts of the present case inasmuch as the issue decided in the said cited judgment is with regard to the nexus between the input service and the finished product manufactured by the appellant. In the case of ITC Ltd. (Supra) since the Hon ble Andhra Pradesh High Court has categorically held that construction of residential colony adjacent to the factory ..... X X X X Extracts X X X X X X X X Extracts X X X X
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