2010 (8) TMI 734

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..... is in dispute whether the input service credit on security service availed in the residential colony of the manufacturer is available or not, the penalty cannot be imposed. Accordingly, the penalty is dropped - E/790/2009-MUM. - A/474/10/SMB/C-IV - Dated:- 19-8-2010 - ASHOK JINDAL, J. ORDER 1. The appellants had filed this appeal against the denial of input service credit on securit .....

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..... ase of CCE v. Manikgarh Cement Works [Final Order No. A/632/2009/SMB/C-IV, dated 3-11-2009]. Following the decision in the case of Maruti Suzuki Ltd. v. CCE [2009] 22 STT 54 (SC) and the decision in the case of Coca Cola India (P.) Ltd. v. CCE [2009] 22 STT 130 (Bom.) this Tribunal has held that Cenvat Credit not available on repairs and maintenance, civil construction, manpower recruitment, clean .....

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