9911796707
TMI Blog2011 (6) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... y SCN dated 17.09.07 is fully time-barred - Decided against the Revenue. Credit of service tax in respect of service of telephone used in the guest house and the residences of the President and the Vice President of the appellant-assessee - Held that:- Revenue appeal of setting aside the order of the Commissioner (Appeals) allowing such credit does not deserve to be accepted in view of the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) by which he upheld the decision of the original authority demanding duty of Rs.1,22,793/- after denying credit on the security services utilized in the colony of employees of the appellant-assessee and imposing penalty of Rs.1,22,793/-. 3.2 The department is in appeal against the order of the Commissioner (Appeals) insofar as the same related to allowing the credit of service tax in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he submits that since the Tribunal in the two decisions including one which has been set aside by the Hon'ble Bombay High Court have held that such credit is available, there cannot be any suppression of relevant facts as the view held by the appellant-assessee that they were eligible to credit is bonafide belief. Since the show cause notice dated 17.9.07 has been issued demanding duty for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... colony of the employees of the appellant-assessee. 6. I have carefully considered the submissions and perused the records. The issue of eligibility of cenvat credit on security service utilized for the colony of the employees stands decided by the Hon'ble Bombay High Court in the case of Manikgarh Cement and the same is in favour of the department. However, the submission of the learned Advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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