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TMI Blog2011 (2) TMI 811X X X X Extracts X X X X X X X X Extracts X X X X ..... produced there is being used by the respondents entirely in their factory as raw material. The dispute relates to availability of credit of service tax paid on security services which was provided for the saltpan. Two Show Cause Notices both dated 21.02.07 were issued, one demanding a sum of Rs. 54,617/- denying the credit for the period January, 2005 to January, 2006 and proposing imposition of penalties and another notice demanding a sum of Rs. 39,315/- denying the credit relating to the period February, 2006 to September, 2006 and proposing imposition of penalties. The original authority confirmed the demands as per the show cause notices and imposed penalties under Section 76 and 78 of the Finance Act, 1994. On appeal by the party, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctly" and "in relation to" manufacture of soda ash etc., by the respondents company. The term input services as defined in Rule 2 (l) of Cenvat Credit Rules, is vide enough to cover such services utilized in the captive saltpan of the respondents . In this regard, he relies on the decision of the Hon'ble High Court of Bombay in the case of CCE, Nagpur Vs. Ultratech Cement Ltd. - 2010 (20) STR 577 (Bom.). 5.2 Alternatively, he submits that invocation of extended period is not justified. The fact of captive saltpan supplying salt to the respondent#s company is a well known fact and no relevant information has been suppressed. Mere payment of duty as pointed out by the audit does not amount to admission of any guilt. The demand beyond t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax matters as clarified by definition 2(t) of the Cenvat Credit Rules, 04, which reads as under. "Words and expressions used in these rules and not defined but defined in the Excise Act or the Finance Act shall have the meanings respectively assigned to them in those Acts." 6.3 No doubt, the term input services is vide enough in respect of certain services, for example, in respect of advertisement services, the same is not linked to the factory of the manufacturer. Advertisements are required to be given mostly outside the factory as they are aimed at the ultimate consumers. However, security services are area specific services. In the context of a factory, the security services have to be rendered within the factory and within th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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