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TMI Blog2017 (7) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... for residential colony. Insurance of vehicle i.e. cars - Held that: - the car has been owned by the appellant and being used in their factory, in that circumstance, relying on the decision of this Tribunal in the case of Technical Associates ltd. [2015 (12) TMI 544 - CESTAT NEW DELHI], the appellant is entitled to avail cenvat credit on insurance charges for car. Appeal allowed - decided in favor of appellant. - E/60351/2017 - A/61198/2017-SM[BR] - Dated:- 22-6-2017 - Mr. Ashok Jindal, Member (Judicial) Shri. Sudhir Malhotra, Advocate- for the appellant Shri. V.K. Tehran, AR- for the respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein input service credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9) STR 312 (Tri. Del.) wherein this Tribunal held that the appellant is entitled to avail cenvat credit on insurance of car owned by the appellant, therefore, the impugned order is to be set aside. 6. On the other hand, the Ld. AR relied on the decision of the Hon ble High Court of Gujarat in the case of Gujarat Heavy Chemicals Ltd. reported in 2011 (22) STR 610 (Guj.) and Mainkgarh Cement reported in 2010 (20) STR 456 (Bom.) to say that for service rendered in residential quarters, the assessee is not entitled to avail cenvat credit as it is welfare activity. 7. On careful consideration submissions made by both the sides, I find that the case relied by the Revenue has not dealt the issue whether on those cases the residenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent-Company was therefore not borne out on facts. The staff colony, provided by the respondent-Company, being directly and intrinsically linked to its manufacturing activity could not therefore be excluded from consideration. Consequently, 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. 9. The same view was taken by this Tribunal in the case of Manglam Cement ltd. (Supra) wherein this Tribunal observed as under: 6. Considering the aforementioned activities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent-Company, being directly and intrinsically linked to its manufacturing activity could not therefore, be excluded from consideration. Consequently, 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(1) of the Cenvat Rules, 2004. 10. In view of the above judicial pronouncement, I find that as the factory of the appellant is located in the remote area and the appellant has provided the residential facility to their workers who are working in their factory, in that circumstances, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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