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2016 (4) TMI 24 - CESTAT MUMBAIAdmissibility of Cenvat credit - Security services provided to the residential colony of the employees situated adjacent to the factory premises - Appellant contended that residential colony is a necessity for running 24 hours production in the factory therefore security services provided to the residential colony is in relation to the manufacturing of final product - Held that:- by following the judgment of M/s. Manikgarh Cement Vs. CCE, Nagpur [2010 (10) TMI 10 - BOMBAY HIGH COURT], the Cenvat credit in respect of Security Services provided to the residential colony is not admissible. Hence the demand of Cenvat credit is upheld. Imposition of penalty - Held that:- the issue is not free from doubt and it involves interpretation of definition of input and input services, therefore the appellant is not liable for penalty in the facts and circumstances of the case. Therefore, the penalty imposed is set aside. - Decided partly in favour of appellant
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