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TMI Blog2017 (9) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... mbay denied CENVAT credit, however, the fact is that the expenses incurred in respect of such service was included in the value of the final product which was cleared on payment of duty had not been considered. This fact was considered in the case of Coco Cola India Pvt. Ltd., - 2009 (15) STR 657 (Bom). The Hon'ble High Court's judgement in the case of Coco Cola India Pvt. Ltd., was not considered in the case of Manikgarh Cement - 2010 (20) STR 456 (Bom.). After considering both the judgements of the Hon'ble High Court in the case of Manikgarh Cement and Coco Cola India Pvt. Ltd., (supra), this Tribunal in the case of Reliance Industries Ltd. - 2016 (42) STR 457 (Tri. Mum) held that if the expenses, of the services even though u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s reliance on the decision of Indo Rama Synthetics (India) Ltd. - 2007 (219) ELT 122 (Bom.) and the CCE vs Gujarat Heavy Chemicals Ltd. - 2011 (22) STR 610 (Guj). 4. On careful consideration of the submissions made by both sides, I find that though in the appellant's own case, the Hon'ble High Court of Bombay decided that CENVAT credit is not admissible on the services used for residential colony of the employees, however, the issue is that if the cost of such service has been taken as expenses whether credit is admissible or not was not considered in the said judgement. This issue has been considered in the case of Coco Cola India Pvt. Ltd., by the Hon'ble High Court of Bombay and the credit was allowed. The Division Bench of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate authority and both the lower authorities did not controvert the said certificate in any way nor both the lower authorities have directed for special audit of the records of the appellant as provided under Section 14AA of the Central Excise Act, 1944." 5. From the above decision, I find that the Tribunal's Division Bench has considered both the judgements of the Hon'ble High Court in the case of Manigarh Cement and also Coco Cola India Pvt. Ltd., and held that once the cost of service has been taken as expenses and included in the cost of final product, the credit is admissible. Following the ratio of the Tribunal's decision in the case of Reliance Industries Ltd., (supra), I am of the considered view that CENVAT credit in res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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