TMI Blog2010 (6) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... services allowed except in the case of security services were provided at a place other than the factory premises - appeal is disposed of accordingly - E/2130/2007-SM(BR) - 682/2010-SM(BR)(PB) - Dated:- 23-6-2010 - Shri M. Veeraiyan, Member (T) REPRESENTED BY : <!--?xml:namespace prefix = st2 ?--> Shri I. Baig, SDR, for the Appellant. Shri B.L. Narasimhan, Advocate, for the Respondent. [Order (Oral)]. - This is an appeal filed by the Department against the order of the Commissioner (Appeals) No. 72 73/RPR-II/2007 dated 28-3-2007. 2.Heard both sides. 3. The Commissioner (Appeals) by the impugned order dealt with admissibility of Cenvat credit on input services and allowed the credit in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... city generated were being used within the factory of the party. In view of the above, the order of the Commissioner (Appeals) allowing the credit on this count does not call for interference. (ii) Insurance of Cars and Two Wheelers : The Department's contention is that the excise duty paid on the cars is not being allowed as credit and therefore, the service tax paid on cars' insurance cannot be allowed as credit. The learned Advocate for the party submits that the Tribunal in the case of C.C.E., Jaipur II v. J.K. Cement Works reported in 2009 (14) S.T.R. 538 has allowed the service tax paid on repair and maintenance of the vehicles as credit. In view of the above, he submits that the credit on service tax paid on insurance premium shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iv) Security Services : A sum of Rs. 15,652/- has been denied as credit on the ground that the security services were provided at a place other than the factory premises. As submitted by the learned SDR, it has not been established by the appellant that services provided has direct nexus with the activities relating to manufacture and clearance and therefore, the order of the Commissioner (Appeals) in allowing the credit is set aside and the order of the original authority in this regard is restored. (v) Rent-a-cab Services : A sum of Rs. 11,951/- was allowed as credit by the Commissioner (Appeals) on service tax paid on rent-a-cab services. The Department's contention is that the same cannot be held to be related to directly or i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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