9911796707
TMI Blog2018 (3) TMI 1371X X X X Extracts X X X X X X X X Extracts X X X X ..... in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... joining and working for them. Therefore, providing of proper security in the colony area is sine qua non for working of their factory. Reliance was also placed on the ruling of this Tribunal in CCE, Nagpur vs. Ultratech Cements Ltd. - 2008 - TIOL - 1583 - CESTAT - MUM. (appellant's own case) and also on the GHCL Limited vs. CCE, Bhavnagar - 2009 - TIOL - 1208 - CESTAT - AHM. and also on ITC Limited vs. CCE, Hyderabad - 2009 - TIOL - 1199 - CESTAT - BANG. It was also asserted that the transaction is properly recorded in the books of account maintained on order to course of business and as such there is no basis for allegation of Revenue as records concealment, misstatement, suppression of facts etc. 4. The show cause notice was adjudicated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for these of discharging of excise duty under the Central Excise Act. 6. The learned Counsel for the appellant submits that the residential colony is situated outside the factory area but the colony is located near to the factory. It is further submitted that the factory is located at a remote area and the residential colony constructed and maintained by them is for the use of employees of the appellant for their residential purposes who are engaged and required for manufacture of dutiable final product. It is further avoid that the factory rounds and round the clock and shall be changed odd hours unless the person is available near to the factory the final dutiable goods cannot be manufactured. Accordingly, there is a indirect nexus for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is placed on the ruling of Hon'ble Bombay Hihg court in the case of CCE, Nagpur Vs. Manikgarh Cement - 2010 (20) S.T.R. 456 (Bom.), wherein the assessee is engaged in the manufacture of cement and the credit of services paid on account of repairs, maintenance civil construction etc. used in the residential colony of the assessee was disallowed on the ground that such services is not covered under the definition of input service. The Hon'ble High Court observing that residential colony established for the employees and rendering taxable services in that residential colony may be a welfare activity undertaken while carrying on the business and such an expenditure may be allowable under the Income Tax Act. However, to qualify as an input ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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