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2016 (9) TMI 138 - CESTAT MUMBAI

2016 (9) TMI 138 - CESTAT MUMBAI - TMI - Cenvat credit - service tax paid on the input services such as security services, maintenance services and construction services - Held that:- denying CENVAT credit by only relying upon the judgment of the Hon’ble Bombay High Court in the case of Manikgarh Cement [2010 (10) TMI 10 - BOMBAY HIGH COURT] on the ground that the views expressed in the said judgment was not considered in the case of Coca Cola India Pvt. Ltd. (supra) cannot sustain. The issue in .....

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ppeal No: YDB/4 & 5/LTU/MUM/2012 dated 27/01/2012 passed by the Commissioner of Central Excise & Service Tax (Appeals), LTU, Mumbai. Since both the appeals raise a common question and the issue involved is also same, they are being disposed of by a common order. 2. Heard both the sides and perused the records. 3. The issue involved in this case is regarding eligibility to avail CENVAT credit of the service tax paid on the input services such as security services, maintenance services and .....

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