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2015 (2) TMI 1185 - CESTAT NEW DELHICenvat credit - input services credit on security services availed by the appellant in residential colony - constructed residential colony for residence of their employees to facilitate the working of the factory round the clock - nexus of security services as residential colony with the activity in the manufacturing of appellant - Held that:- as I find that in appellant’s own case for subsequent period this Tribunal held that they are entitled to take Cenvat Credit, therefore, I do not find any need to refer the matter to the larger bench to decide the issue. Therefore, by following the preceded decision of this Tribunal in appellant’s own case I hold that they are entitled to take Cenvat Credit on security services availed in residential colony which is located near to the factory in remote area. The impugned order is set aside. - Decided in favour of appellant
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