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TMI Blog2009 (7) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... garden – Revenue pointing to contra decision in [2009 (241) E.L.T. 474 (Tribunal)] - Prima facie case not made out – Regarding security service provided to a Director, agreement not produced to indicate nexus of service with manufacture or clearance of final products - Prima facie case not made out in the respect also – Regarding outdoor catering service for supply of food in factory canteen appellant has made out a prima facie case on the strength of Tribunal’s Larger Bench decision in Commissioner v. GTC Industries Ltd. [2008 - TMI - 31592 - CESTAT MUMBAI] wherein it was held that credit admissible irrespective of who incurred cost of supply of food in canteen – hence stay is granted partly - E/556/2009 - S/243/2009-WZB/C-IV/SMB - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se. In this case the Hon'ble High Court's ruling in Wardha Coal Transport case (supra) is of no aid to the present appellant. The High Court's ruling is to the effect that where waiver and stay were granted by the Tribunal in a "similarly situated" case earlier, it is not proper to deny the relief in the case on-hand. This ruling has no applicability to the present case wherein no "similarly situated" case has been brought out from order dated 1-7-2009 in appeal E/265/2009 ibid. The learned counsel has then relied on Millipore India Ltd. v. Commissioner of Central Excise, Bangalore - II 2009 (13) S.T.R. 616 (Tri.-Bang.) = 2009 (236) E.L.T. 145 (Tri. - Bang.) in respect of factory garden maintenance and repairs. In the cited case, Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmits that these services are liable to be recognized as 'input service' inasmuch as certain office of the company was also housed in that bungalow. However, no evidence in support of this plea is available on record. On the other hand, learned SDR has claimed support from order No. A/227-230/2009/SMB/C-IV dated 1-6-2009 in appeal Nos. ST/241-244/2008 [2009 (16) S.T.R. 195 (Tribunal - Mumbai)] wherein Cenvat credit was denied to the assessee in respect of 'security service'. In the cited case, security personnel were posted at the railway siding where raw-material for the factory was unloaded from railway wagons and loaded on to the trucks which carried the goods by road to the factory. It was held that the purpose of posting of security p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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