TMI Blog2007 (1) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... ax paid on the security services was rejected on the ground that such services were received at the residential colonies - Prima facie, the reasoning and findings reached by the Commissioner (Appeals) are on a correct interpretation of the relevant previsions – stay not granted - ST/11-13 & 20/2006 - S/144-147/2007-WZB/AHD - Dated:- 10-1-2007 - Justice R.K. Abichandani, President Shri S.J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit in respect of service tax paid on the security services was rejected on the ground that such services were received at the residential colonies where the staff of the company resides, and, therefore, such security services received at residential colonies were not eligible to service for the purpose of availing Cenvat credit. 3. Prima facie, the reasoning and findings reached by the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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