2008 (7) TMI 249

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..... rer - held that impugned services provided for the residential colony can be considered as input services and the matter is arguable - no reason to stay the operation of the Commissioner (Appeals) - E/475/2008-Mum - S/264/2008-WZB/(SMB)/C -III, - Dated:- 18-7-2008 - Shri K.K. Agarwal, Member (T) Shri Hitesh Shah, SDR, for the Appellant. Shri J.C. Patel, Advocate, for the Respondent. .....

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..... ure of goods and therefore it is clearly not an input service, for which credit can be taken. 2. Heard both sides and perused the records. 3. I find that the Tribunal in the case of Manikgarh Cement (cited supra) held that repairs and maintenance of residential colony can be considered as input services. In view of the same, it can be prima facie held that repairs/maintenance, civil constr .....

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