TMI Blog2016 (4) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... vided to the residential colony is in relation to the manufacturing of final product - Held that:- by following the judgment of M/s. Manikgarh Cement Vs. CCE, Nagpur [2010 (10) TMI 10 - BOMBAY HIGH COURT], the Cenvat credit in respect of Security Services provided to the residential colony is not admissible. Hence the demand of Cenvat credit is upheld. Imposition of penalty - Held that:- the is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2/2011 rejected the appeal of the appellant. 2. The issue involved is admissibility of Cenvat credit in respect of Security services provided to the residential colony of the employees situated adjacent to the factory premises. Both the lower authorities held that credit is inadmissible for the reason that services provided to the residential colony is not in relation to the manufacturer of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12-TIOL-199-HC-AP-ST. 4. Shri. V. Kaushik, Ld. Asstt. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. I have carefully considered the submissions made by both sides. 6. I find that though there are conflicting judgments of Hon'ble Andhra Pradesh High Court and Hon'ble Bombay High Court but this bench is within the jurisdicti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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