CENVAT Credit on input services received at employee residential colony

Court: Bombay High Court Citation: Commissioner of Central Excise Vs. M/s Manikgarh Cement [AIT-2010-465-HC1 Brief :CENVAT credit of service tax paid on services received in the residential colony is admissible. Factual background- The tax payer is engaged in the manufacture of cement. The adjudicating authority had disallowed the CENVAT Credit of service tax paid on services of repairs, maintenance and civil construction etc. as the services were used in the residential colony of the tax payer on the ground that the said services were not covered under the definition of input service and henc...