2019 (3) TMI 1085

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..... BAD [2018 (12) TMI 1624 - CESTAT ALLAHABAD], where it was held that all the input services in question incurred for the upkeep and maintenance of the colony is an essential business expenditure and accordingly, Cenvat Credit is allowable under the provisions of Rule 2(l) of the Cenvat credit rules, 2004 - credit allowed - appeal allowed - decided in favor of appellant. - E/2798/2011-EX[SM] - 7000 .....

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..... e both sides have agreed that the issue is no more res integra and decided by this Tribunal for period covering from November, 2009 to March, 2010 through Final Order No. 72929/2018 dated 27.12.2018 which was passed on the basis of another Final Order No. 70344/2017 dated 03.04.2017. The period involved in the present dispute is from March, 2009 to October, 2009. I note that relying on the said .....

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..... this purpose they require the availability of the persons in the near vicinity of the factory as the factory runs 24 hours round the-clock in shifts. Under such circumstances, I hold that the construction and maintenance and other municipal services in such a colony or township being an industrial township has to be maintained by the appellant industry only. Under such circumstances, as there can .....

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