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TMI Blog2018 (2) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... Mumbai [2015 (11) TMI 100 - CESTAT MUMBAI], where it was held that Appellant has various factories which are situated in remote areas. In order to run the factories smoothly, without any stoppages, they had constructed township/residential colonies near factory premises and accommodated the employees working in such factories - CENVAT credit is maintainable - appeal allowed - decided in favor of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-APP-082-14-15 dated 7 th October 2014 leading to this appeal. 2. The first appellate authority has relied upon a number of decisions of the Tribunal and of the Hon ble High Court of Bombay to deny the availment of credit. Among these are M/s EXL Service Com (I) Pvt Ltd v. Commissioner of Central Excise Service Tax (LTU), New Delhi [2014-TIOL-34-CESTAT-DEL] which placed reliance on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us as the lower authorities have also relied upon the very same judgment to hold against the appellant herein. On perusal of the judgment of the Hon ble High Court of Bombay in the case of Manikgarh Cement (supra) we find that the judgment of the Hon ble High Court in the case of Coca Cola India Pvt. Ltd. (supra) was not cited before them. Be that as it may, we also find that in the narration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue, as it was never raised before them i.e. cost of setting up of the township/colony and the maintenance cost thereof is included in the cost of production for arriving at assessable value of the final products. It is settled law that a decision is an authority only on the proposition that it decides and not what was not urged or considered therein or what can be said to be logically flowing t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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