TMI Blog2018 (2) TMI 1660X X X X Extracts X X X X X X X X Extracts X X X X ..... system that is essential for monitoring production activities. No flaw can be found in this submission and the availment of credit cannot be denied. In Castrol India Ltd v. Commissioner of Central Excise, Vapi [2013 (9) TMI 709 - CESTAT AHMEDABAD], the Tribunal has held that ‘security agency service’ cannot be alienated from the production process if used in a factory. No evidence to the contra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or October 2012 to April 2013, ₹ 2,62,745 for May 2013 to December 2013 that was disallowed by original authority; the first appellate authority reversed the disallowance of credit availed of tax paid on - annual maintenance contract and association membership fee while upholding the rejection of tax paid on availment of mobile networking service and security agency service. He also s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng service provided by the mobile company to the Appellant s employees is different from that of Computer Networking which is covered with the definition of input service, of which the cenvat credit is admissible. Further, I find that no evidence relating to the usage / consumption of the said service, usage of the same by the Appellant or usage/consumption of the same directly or indirectly, in o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of the final product. I find that the credit on the Security and Detective Agency Services in the instant case, it inadmissible and the Appellants are liable to pay the same along with interest. 3. Learned Consultant places reliance on the decision of the Hon ble High Court of Bombay in Commissioner of Central Excise v. Ultratech Cements [2010 (20) STR 589 (Bom)] and Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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