TMI Blog2016 (8) TMI 1258X X X X Extracts X X X X X X X X Extracts X X X X ..... firms to the definition of input service, for the purpose of taking Cenvat credit - credit allowed. Security service - Held that: - Since the appellant has not produced any documents to show that the security guards have been deployed in the factory area, I have no option but to accept the contention of the adjudicating authority that such service has been utilized by the appellant for providin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lead/zinc/Bulk Concentrate, Sulphuric Acid etc. During the period April, 2010 to November, 2010, the appellant had availed Cenvat credit of Service tax of ₹ 1,75,235/- paid on civil construction service and ₹ 13,429/- towards the security service. The Cenvat credit taken on both the services were disallowed on the ground that the said services are not confirming to the definition of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thus, he submits that since the construction services are related to the business activity of the appellant, the said service confirms to the definition of input service. With regard to security service, he submits that such service has been availed by the appellant for deployment of security guards in various places of the factory as well as in the residence-cum-office of the senior executives. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction of approach road to the mines are related to the business of the appellant, and as such, confirms to the definition of input service, for the purpose of taking Cenvat credit. With regard to security service, I find that the adjudicating authority has denied the Cenvat benefit, holding that the assessee has not submitted any evidence in support of their contention that the said security serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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