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

2016 (4) TMI 24 - CESTAT MUMBAI

Admissibility of Cenvat credit - Security services provided to the residential colony of the employees situated adjacent to the factory premises - Appellant contended that residential colony is a necessity for running 24 hours production in the facto .....

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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 issue is not free from doubt and it involves interpretation of de .....

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86878/13 - A/85906-85910/16/SMB - Dated:- 8-2-2016 - Ramesh Nair, Member (J) For the Appellant : Shri Rajesh Ostwal, Adv For the Respondent : Shri V Kaushik, Asstt. Commissioner (AR) ORDER Per Ramesh Nair These appeals are directed against Order-in-A .....

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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 inadmiss .....

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h Cement Vs. CCE, Nagpur [2010 (20) STR 456 (Bom.)]. Aggrieved by the impugned order, the appellant is before me. 3. Shri. Rajesh Ostwal, Ld. Counsel for the appellant submits that residential colony is a necessity for running 24 hours production in .....

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ntial colony Hon'ble Andra Pradesh High Court allowed the Cenvat credit in the case of CC & CE Vs ITC Limited, paper Boards & Specially Papers Division - 2012-TIOL-199-HC-AP-ST. 4. Shri. V. Kaushik, Ld. Asstt. Commissioner (A.R.) appearin .....

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e Bombay High Court but this bench is within the jurisdiction of Hon'ble Bombay High Court and their Lordship's judgment the same is binding on me. Following the judgment of M/s. Manikgarh Cement (supra), I hold that the Cenvat credit in resp .....

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