TMI Blog2017 (1) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that: - the residential colony/ township is located at a remote place, where no municipal services are available. Further it is admitted fact that, it is an industrial township set up by the respondent-assessee so that trained manpower is available to run their plant for production of dutiable output - as the said security services qualify that input service under Rule 2(1) of Cenvat Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n this appeal is whether M/S Gail India Ltd. are entitled to Cenvat credit on security services received for taking care of their residential colony/ township. 3. A Show Cause Notice, dated 17/07/2009, was issued as it appeared to Revenue that the respondent-assessee are engaged in manufacturer of HDPE/LLDPE, LPG and various other petro-chemical products, located at Pata, District Auraiya (UP), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd demanded along with equal penalty and the same was also appropriated from the pre-deposit already made under protest. Further, equal amount of penalty was imposed under Rule 25 of Central Excise Rules, 2002 read with Section 11AC of the Act with further penalty of ₹ 2,000/- under Rule 15(3) of Cenvat Credit Rules, 2004. Being aggrieved the respondent-assessee preferred appeal before the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , where no municipal services are available. Further it is admitted fact that, it is an industrial township set up by the respondent-assessee so that trained manpower is available to run their plant for production of dutiable output. Accordingly, I find as the said security services qualify that input service under Rule 2(1) of Cenvat Credit Rules, 2004 being the service utilized by the manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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