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TMI Blog2018 (2) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... in the present case are related to construction, repairs and maintenance of residential complex - though the respondent had submitted CAS-4 certificate, both the Authorities have only went on interpretation of definition of input service as provided under Rule-2(l) of CCR 2004, to decide eligibility of credit - Both the Authorities below have not verified the factual aspects whether the expenses o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .R. Melvin, Learned Superintendent (AR) appearing on behalf of Revenue, reiterates the grounds of appeals. He further submits that the services on which CENVAT credit availed by the respondent are related to construction of residential complex and repair maintenance thereof. This issue has been decided against the assessee by the Hon ble Bombay High Court in the case of Commissioner of Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ola India Pvt. Ltd. - 2009-TIOL-449-HC-MUM-ST was followed. He further submits that in the aforesaid decision in the respondent s own case, the eligibility of the CENVAT credit was decided on the basis that the cost of services were included in the cost of final product. In the present case also the respondent have produced the CAS-4 Certificate before the Adjudicating authority. Therefore on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces provided for construction of residential township and repair and maintenance thereof. The credit was allowed solely on the basis that as per Cost Accountant certificate, expenses incurred for construction of township was included in the cost of final product. On careful reading of orders of both the lower authorities, I find that though the respondent had submitted CAS-4 certificate to the Adj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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