Ultratech Cement Limited v. Commissioner

Factual and Procedural Background

On 19-8-2014 a Bench of the Bombay High Court (Hon'ble Mr. Justice S.C. Dharmadhikari and Hon'ble Mr. Justice A.K. Menon) admitted Central Excise Appeal No. 289 of 2013 with C.E.A. Nos. 290 and 292-293 of 2013 filed by Ultratech Cement Limited against CESTAT Final Order Nos. A/275-278/2013/WZB/C-IV(SMB), dated 15-4-2013 (Ultratech Cement Ltd. v. Commissioner). The impugned Appellate Tribunal order had held that credit on various services used in construction/maintenance of the assessee's employees' residential colony was not available.

Legal Issues Presented

1. Whether input credit on various services used in construction/maintenance of the assessee's residential colony for employees is available.

Arguments of the Parties

The opinion does not contain a detailed account of the parties' legal arguments.

Table of Precedents Cited

Court's Reasoning and Analysis

The provided text records that the Appellate Tribunal's impugned order held that credit on various services used in construction/maintenance of the assessee's employees' residential colony was not available, expressly relying on earlier High Court decisions (as cited). The High Court's order recorded above admits the appeal; no further reasoning by the High Court is contained in the provided excerpt.

Holding and Implications

Appeal Admitted

Direct effect: The Bombay High Court admitted the Central Excise appeals filed by Ultratech Cement Limited against the CESTAT final orders dated 15-4-2013. The provided opinion excerpt does not state any final disposal or broader precedent established by the High Court.