CESTAT allows Cenvat credit on maintenance & repair work of residential colony

Mangalam Cement Ltd. Vs Commissioner, Central Excise & CGST (CESTAT Delhi) Appeal is filed against denial of cenvat credit of service tax taken by the appellant on maintenance and repair work of their residential colony on the ground that the said service has no nexus with the manufacture of final product. Rule 2(l) of Cenvat Credit Rules specifically provides for allowing Cenvat credit of any service used by manufacturer, whether directly or indirectly in or in relation to the manufacturer of final products, and clearance of the final product up to the place of removal. In this case asses...