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Kilburn Chemicals Ltd. Versus Commissioner of C. Ex., Tirunelveli

CENVAT credit - input service - Security Services on Guest House - Erection and Commissioning Services - Held that: - So far as the Cenvat credit on Security Services on Guest House is concerned that is no way related to manufacture, for which, asses .....

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t establishes a vital link between input or input service used and manufactured. Accordingly, appellant is entitled to the Cenvat credit on the Erection and Commissioning Services availed. - Imposition of penalty - Held that: - penalty shall not .....

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e no penalty even on this service. - Appeal allowed - decided partly in favor of assessee. - E/40191/2013 - Final Order No. 41103/2015 - Dated:- 27-8-2015 - Shri D.N. Panda, Member (J) Shri S. Venkatachalam, Advocate, for the Appellant. Shri L. P .....

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aims Cenvat credit on Security Services rendered at Guest House of the appellant situated in Kolkatta and Erection and Commissioning Services of two Wind Turbine Generators situated in Sankaran Koil Taluk and Tirunelveli Taluk. Recording that these s .....

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ntum of credit attributable to each service that poses difficulty for scrutiny at the higher level. This ground alone is enough to set aside the adjudication. However, inquiry was made into various aspects of the claim. So far as the Cenvat credit on .....

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