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TMI Blog2013 (11) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... ces provided to their residential colony during the period Sept'10 to March 11. Revenue disallowed the Credit on the ground that security services provided to the residential colony is not admissible as these services are not directly or indirectly connected to manufacture of final product and had no connection with business activity and accordingly lower authorities has confirmed the demand against the appellants. 3. Ld. Advocate appearing for the appellants fairly submits that there are decisions in favour of assessee and against the assessee on the issue. He relied on judgement of Kerala High Court in case of Binani Zinc Ltd. reported in 1995 (77) ELT 514 (Ker.) in which it was held that there is prima facie case of granting of stay and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax paid on construction service, maintenance of colony service, cleaning service in the residential colony and guest house. Tribunal in this case relying on decision of Kerala High Court in case of Binani Zinc Ltd. granted stay. In case of Ultratech Cement reported in 2011 (104) RLT on line 337(CESTAT-AHMD.) dispute related to credit of duty paid on vehicles and service tax paid insurance of residential building. In this case Tribunal allowed the appeal. In case of ITC Ltd. reported in 2012 TIOL 199 HC-AP-ST dated 08.11.2011, High Court has allowed the Cenvat Credit of service tax paid on lawn mowing, garbage cleaning, maintenance of swimming pool, collection of household garbage, harvest cutting weeding holding these services as i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of security services of residential colony except in case of Ultratech Cement reported in 2008 TIOL 1583 CESTAT Mumbai wherein Commissioner (Appeal) has decided the issue in favour of the assessee and Revenues stay application was rejected. In respect of security services used in residential colony, decision of Gujarat High Court in Gujarat Heavy Chemicals Ltd. is against the assessee and prevails on all decisions of Tribunal. 9. I find there are no two conflicting decisions of two High Courts on question of eligibility of Cenvat Credit in respect of security services. In view of decision of Gujarat High Court in case of Gujarat Heavy Chemicals Ltd. I am therefore of the view that appellants do not have prima facia case in their favour. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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