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TMI Blog2016 (9) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... he issue is no more res-integra and stands settled in favour of the appellant by the Tribunal in the case of Reliance Industries Ltd. vs. CCE, (LTU) Mumbai [2015 (11) TMI 100 - CESTAT MUMBAI] wherein it was held that such services have been allowed as input services since the residential colonies near the factories to accommodate employees are required for smooth functioning of the factories in remote areas. Moreover such expenses incurred for construction of township for the employees is in relation to the business activities of manufacturing final products. Similar views have been taken by the Hon’ble High Court of Andhra Pradesh in the case of CCE, Hyderabad III vs. ITC Limited [2011 (11) TMI 516 - ANDHRA PRADESH HIGH COURT] and also by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed as an input service. Cenvat credit - Other services - demand of service tax of ₹ 13,904/- has been pressed by Revenue without specifying the service for which it has been availed - Held that:- in as much as the demand is not attributable to any specific service and no specific grounds have been discussed by the authorities below for denying such credit, I find no reasons to sustain the demand and, hence, it is set aside. - Decided in favour of appellant - Excise Appeal No. 52460 of 2016 (SM) - Final Order No. 53595/2016 - Dated:- 16-9-2016 - Shri V. Padmanabhan, Member (Technical) Shri Shashwant, Advocate for the appellant Shri H.C. Saini, Authorized Representative (DR) for the respondent ORDER Per. V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 16,471 Construction of road within factory premises for transportation of inputs, semi-finished and finished goods within the factory 4. Outdoor Catering 38,256 Maintaining Canteen for employees statutory obligation under Factories Act, 1948, since more than 250 workers employed in the factory. 5. Rain Water Harvesting 6,421 For making available water in the factory, which is an important input Statutory obligation to conserve rain water in the state of Rajasthan. 6. Other Services 13,904 Services generally u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held as follows :- 4. As regards maintenance service, the case of the appellant is that the services were used in relation to maintenance and repair of factory and office related to factory. She produced one of the invoices and on going through the invoice, I find that the claim of the learned counsel is correct. In view of the above, the appellant is able to make out a case on merits for eligibility of Cenvat credit and accordingly the appeal is allowed with consequential relief, if any . In the light of the above, I am of the view that the appellant is entitled to the Cenvat credit on services used in maintenance, repair and replacing of structures of the building ; (2) Construction Service :- Services used in the construction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tial facility is allowed. (3) Construciton of road within the factory premsies :- The credit stand disallowed for the reason that such services are not covered by the definition of input services. However, the appellant has argued that the roads constructed within the factory premises are used for transportation of inputs, semi-finished and finished goods within the factory and, hence, are to be considered within the term services used in or in relation to the manufacture . They have placed reliance in the case of CCE, Salem vs. ITC Ltd. reported in 2011 (268) E.L.T. 89 (Tri. Chennai). The definition of input service covers services used by the manufacturer whether directly or indirectly in relation to the manufacture of final products. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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