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C.C.E. & S.T, LTU, New Delhi Versus Gail India Ltd.

2015 (11) TMI 1552 - CESTAT NEW DELHI

Availment of Cenvat credit of service tax paid - Security Agency Service for its off-factory guest house and residential colony - no nexus between disputed service and final product manufactured - Held that:- the expenditure towards the disputed service have been included in the cost of production of the excisable goods, on which Central Excise duty liability has been discharged, I am of the view that same shall merit consideration as input service for the purpose of taking cenvat credit. Howeve .....

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ppeal allowed by way of remand - Central Excise Appeal No. 50751 of 2014 - Final Order No. 54014/2015 - Dated:- 10-11-2015 - Mr. S. K. Mohanty, Judicial Member For the Appellant : Shri Vaibhav Bhatnagar, A.R For the Respondent : S. C. Kamra, Advocate ORDER Per S.K. Mohanty The issue involved in the present appeal relates to availment of cenvat credit of service tax paid on the input service namely, Security Agency Service received by the respondent herein for its off-factory guest house and resi .....

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ferred the appeal before this Tribunal. 2. Shri Vaibhav Bhatnagar, ld. A.R. appearing for the appellant/Revenue submits that there is no nexus between the disputed services and the finished goods manufactured by the respondent, and thus, such services are not confirming to the definition of input service for the purpose of availment of cenvat credit. To support his above stand, the ld. A.R. has relied on the judgment of Hon ble Bombay High Court in the case of C.C.E, Nagpur vs. Manikgarh Cement, .....

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013 (32) STR 288 (A.P.) and also the decision of this Tribunal in the case of Reliance Industries Ltd. vs. C.C.E. & ST. (LTU), Mumbai reported in 2015 TIOL 2343 CESTAT MUM to justify his stand that the respondent is eligible for Cenvat Credit on the disputed service. 4. Heard both sides and perused the record. 5. The period involved in this case is January, 2006 to October, 2009, when un-amended definition of input service contained in Rule 2(l) of Cenvat Credit Rules, 2004 was in vogue. In .....

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taxable services for maintenance of staff colony. 6. The issue regarding inclusion of cost of setting up of the township/colony and the maintenance cost thereof in the cost of production for arriving at assessable value of the final product was not urged by the Counsel before the Hon ble Bombay High Court in the case of Manikgarh Cement (supra). Therefore, there was no occasion for the Hon ble High Court to discuss the said aspect in the judgment. With regard to availment of Cenvat Credit on the .....

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