COMMISSIONER CENTRAL EXCISE Vs. MANIKGARH CEMENT

JUDGEMENT

(1.) The Revenue has filed this appeal against the order of the Customs, Excise & Service Tax Appellate Tribunal, Mumbai dated 4-12-2007, raising the following substantial questions of law :-

(2.) The appeal is admitted on the above question of law and is taken up for final hearing by consent of both the parties.

(3.) The respondent-assessee is engaged in the manufacture of cement. In the present case, the Assessing Officer had disallowed the credit of service tax paid by the respondent-assessee on account of repairs, maintenance and civil construction etc. as the services were used in the residential colony of respondentassessee on the ground that the said services were not covered under the definition of input service and hence ineligible as input service.