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Ultra Tech Cement Ltd. Versus Commissioner of Central Excise, Nagpur

Cenvat Credit - eligible input services - (a) Security Service received in residential colony and guest house; (b) Pest Control service received in employees’ residential colony; (c) Repair and Maintenance of air coolers in residential colony; (d) Maintenance of river pump and security service received at guest house. - Held that:- Cenvat credit availed on service tax on various services received at the residential colony of the appellant are ineligible for Cenvat credit, as has been authoritati .....

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iod of limitation - Held that:- appellant has made out a case for service tax credit which sought to be denied and is beyond the limitation period. To that extent, the impugned orders are set aside and the appeal is allowed. The demand in this appeal within the limitation period is upheld along with interest. - Decided partly in favor of assessee. - E/312 and E/321-323/2010-Mum - Final Order Nos. A/631-634/2015-WZB/SMB - Dated:- 17-3-2015 - Shri M.V. Ravindran, Member (J) Ms. Anjali Hirawat, Adv .....

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ol service received in employees residential colony; (c) Repair and Maintenance of air coolers in residential colony; (d) Maintenance of river pump and security service received at guest house. It is the case of the assessee that the services rendered by the providers are in connection with the activity of manufacturing of Cement at a remote area. 4. Learned Counsel would submit that in the case of Appeal No. E/321/2010, demand of Cenvat credit is for the period September 2004 to December 2 .....

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r pumping of Water into the area where manufacturing activity would take place. She would submit that Cenvat credit on such inputs was not disputed by Revenue. It is her submission with regard to the security service at the guest house that the said services are used in the business activity and also relies upon the decision of this Bench vide Order No. A/419/15/SMB dated 20-2-2015 in the case of Finolex Industries. 5. Learned AR on the other hand, would submit that as regards the services .....

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is his submission that the service tax paid on the maintenance of the pump which has been installed on the river is also not eligible as the said pump is not situated within the factory premises. 6. After giving due consideration to the submissions made by both the sides and perusal of the records as well as various case laws, I find that Cenvat credit availed on service tax on various services received at the residential colony of the appellant are ineligible for Cenvat credit, as has been .....

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for service tax credit which sought to be denied and is beyond the limitation period. To that extent, the impugned orders are set aside and the appeal is allowed. The demand in this appeal within the limitation period is upheld along with interest. 6.2 As regards the various services received at residential colony i.e. pest control service, maintenance of air coolers and electrical & other maintenance, I. had already held that Cenvat credit is not eligible on the service tax paid by th .....

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