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2015 (10) TMI 1540 - AT - Central ExciseDenial of CENVAT Credit - security service - services appears to have not used/consumed exclusively for the manufacture of excisable goods - Held that:- The guest house is used for lodging of the employees, outside auditors which performing their service to the appellant's factory. Nothing is available on record to show that guest house is used for any other purpose. In view of this fact, since guest house used for the stay of employee, auditors which has directed nexus with factory which produces excisable goods therefore Cenvat credit is admissible to the appellant. On going through judgments relied upon by the rivals, I find that in the case of L'Oreal India Pvt. Ltd. (2010 (11) TMI 143 - CESTAT, MUMBAI) house keeping service of guest house has been held admissible and in the case of Hindustan Zinc Ltd. (2009 (4) TMI 129 - CESTAT, BANGALORE) maintenance service of guest house was allowed as input service. Since the similar service involved in the present case, the ratio of both the judgments are squarely applicable in the appellant's case also. - In the present case no such material was available that guest house was available for the personal needs of the employee therefore judgment of MRF Ltd. is distinguished - in facts and circumstances of the case, security service provided to the guest house in the factory is admissible input service, therefore I set aside the impugned order - Decided in favour of assessee.
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