TMI Blog2015 (10) TMI 1540X X X X Extracts X X X X X X X X Extracts X X X X ..... gments 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 admis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit Rules, 2004 was demanded. Aggrieved by the said order, appellant filed appeal before the Commissioner (Appeals), who rejected the appeal of the appellant hence the appellant is before me. 2. Ms. Sparsh Prasad, Ld. Counsel for the appellant submits that guest house is used for the stay of company employee and auditors who conduct audit of the factory records therefore it is related to factory activity. She submits that the security service which is subject matter is used for security of guest house and therefore it is admissible input service in terms of definition of input service provided under Cenvat Credit Rules, 2004. She placed reliance on following judgments: (a) L'Oreal India Pvt. Ltd. Vs. Commissioner of C. Ex. Pune-I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. (supra) house keeping service of guest house has been held admissible and in the case of Hindustan Zinc Ltd. (supra) 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. As regard reliance placed by the Ld. A.R. on various judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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