TMI Blog2015 (2) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... ny 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 en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent and having their factory in the remote area where they have constructed residential colony for residence of their employees to facilitate the working of the factory round the clock. They availed security services thereon and availed Cenvat Credit which was sought to be denied by the authorities below. As the security services as residential colony have no nexus remotely with the activity in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services at residential colony have no nexus with the manufacturing activity / the business of the appellant. Therefore, they are not entitled to take Cenvat Credit on security services availed at residential colony. To support his contention he relied on the decision in the case of C.C.E. Nagpur Vs. Manikgarh Cement-2010 (20) S.T.R. 456 (Bom). Therefore, he prayed that impugned order be uphel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, I do not find any need to refer the matter to the larger bench to decide the issue. Further, I find that in this case the facts of the case are similar to the facts of case of ITC Ltd. (Supra) wherein residential colony was located in remote area near to the factory. In these circumstances, following the preceded decision of this Tribunal in appellant s own case I hold that they are entitled t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
