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2018 (2) TMI 887 - AT - Central ExciseCENVAT credit - utilization of ‘security service’ for the hostel maintained at their factory at a remote location - penalty u/r 15(2) of CCR 2004 read with section 11AC of CEA 1944 - Held that: - reliance placed in the case of Reliance Industries Ltd. Versus Commissioner of CE & ST (LTU) , Mumbai [2015 (11) TMI 100 - CESTAT MUMBAI], where it was held that Appellant has various factories which are situated in remote areas. In order to run the factories smoothly, without any stoppages, they had constructed township/residential colonies near factory premises and accommodated the employees working in such factories - CENVAT credit is maintainable - appeal allowed - decided in favor of appellant.
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