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2017 (1) TMI 835 - AT - Central ExciseCENVAT credit - security services - manufacturer of HDPE/LLDPE, LPG and various other petro-chemical products - whether M/S Gail India Ltd. are entitled to Cenvat credit on security services received for taking care of their residential colony/ township? Held that: - the residential colony/ township is located at a remote place, where no municipal services are available. Further it is admitted fact that, it is an industrial township set up by the respondent-assessee so that trained manpower is available to run their plant for production of dutiable output - as the said security services qualify that input service under Rule 2(1) of Cenvat Credit Rules, 2004 being the service utilized by the manufacturer in relation to manufacture of dutiable output, credit is allowed - The respondent-assessee will be entitled to refund or re-credit of the duty reversed under protest with interest as per rules - appeal dismissed - decided against Appellant-Revenue.
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