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TMI Blog2018 (5) TMI 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... Duty paid by the appellant on their finished goods is on ad-velorom which has been arrived at after considering all the expenses that had gone into manufacturing of the finished goods. In so far as the present facts of the case is concerned, it is not in dispute that the credit of Service Tax has been availed on services such as maintenance and repair of colony area which were received and used by the assessee for the purpose of manufacture of the final product and these cost formed part of the excisable value on which Excise Duty was discharged - The maintenance and repair service of various civil and electrical work, carpenter work has been availed at the school, colony and the club maintained by the appellant for its employees. Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . On appeal, the Ld. Commissioner (Appeals) rejected the appeal by upholding the Adjudication Order. 4. Appellant is in appeal before the Tribunal against the Order passed by the Commissioner (Appeals), who disallowed the credit of Service Tax paid for services received by the appellant-assessee. 5. I find that the Appellant-Assessee has availed Cenvat Credit of Service Tax paid on input services. 6. Ld. Advocate appearing on behalf of the appellant, company made the Bench go through the entire case records and both the orders of the Lower Authorities. Further, he explained the difference between the definition of input and input service and stated that in the case of input service related to business activity, it would be elig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal product and these cost formed part of the excisable value on which Excise Duty was discharged. It is relevant to note here that factories are generally set up at remote location which are several hundred kilometres away from big towns and cities. Given this fact, most companies are compelled to create an integrated township within the factory, either in the same campus of the factory or at some distance so that they are able to attract and retain qualified personnel as also workmen at such remote locations. Without Such townships, these companies would find it virtually impossible to conduct their business operations as they would not be able to arrange for the required personnel for undertaking the business operations. In fact, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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