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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 ..... Nair The issue involved in the present appeals is that whether the respondent is entitled for CENVAT credit of service tax paid on various services received and used in the residential township located near their refinery and Petrochemical Complex at Jamnagar, Surat, Vadodara, & Nagothane. 2. Shri M.R. Melvin, Learned Superintendent (AR) appearing on behalf of Revenue, reiterates the grounds of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (LTU), Mumbai - 2016 (42) STR 457 (Tri.-Mumbai) wherein Division Bench of this Tribunal allowed the CENVAT credit in respect of various services related to construction of residential township. In this Tribunal's decision, judgement of Hon'ble Bombay High Court in the case of Coca Cola India Pvt. Ltd. - 2009-TIOL-449-HC-MUM-ST was followed. He further submits that in the aforesaid decision in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Bombay High Court it was held that the cost of service, if included in the cost of final product, the CENVAT credit is admissible, following the Coca Cola judgement (supra), the Division Bench of this Tribunal has allowed the CENVAT credit in respect of services provided for construction of residential township and repair and maintenance thereof. The credit was allowed solely on the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of duty. Therefore for verifying this vital facts matter needs to be reconsidered by the Adjudicating Authority. As per my above observation, I set aside the impugned order and dispose of the appeals by way of remand to the Adjudicating Authority for passing denovo order after observing the principles of natural justice.
(Pronounced in Court on 29.12.2017) X X X X Extracts X X X X X X X X Extracts X X X X
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