9911796707
TMI Blog2013 (11) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... of Penalty. - E/56569/2013 - - - Dated:- 12-7-2013 - Mr. Sahab Singh, J. For the Appellant: Shri H. Bajaj, Advocate For the Respondent: Shri Govind Dixit, A.R. ORDER PER SAHAB SINGH: This application has been filed by M/s Ultratech Cement Lt. (Appellants) seeking waiver of pre-deposit and stay against recovery of duty and penalty confirmed against them. 2. Brief facts of the case are that appellants are manufacturer of White Cement falling under chapter 25 of the Central Excise Tariff. They have availed the Cenvat Credit amounting to Rs. 52382/- in respect of Service Tax paid on Security Services provided to their residential colony during the period Sept 10 to March 11. Revenue disallowed the Credit on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch are not eligible for input services. He relies on the judgment of Gujarat High Court in case of Gujarat Heavy Chemicals Ltd. reported in 2011 (22) STR 610 (Guj.) wherein it was held by the Court that security service cannot be termed as input service. 5. I find that appellants have availed Cenvat Credit of service tax paid on Security service provided in residential colony. 6. Ld. Advocate for the appellant relies on various decisions in support his contention for waiver of pre-deposit. In case of stay order 368/2012-SM(BR) dated 27.04.2012 passed in appellants own case dispute related availability of Cenvat Credit of service tax paid on construction service, maintenance of colony service, cleaning service in the residential colon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 CESTAT-Mumbai, credit availed on Security Services used in residential colony was allowed by the Commissioner (Appeal). Revenue filed an appeal before the Tribunal against this Order in Appeal Stay application filed by Revenue was rejected in this order passed by the Tribunal. 7. On the other had Revenue is relying an Judgment of Gujarat High Court in which it is held by the High Court that Cenvat Credit of service tax paid on security services used in residential colony is not admissible. 8. I find that in all the decision cited by the Ld. Advocate of the appellants dispute did not relate to eligibility of Cenvat Credit in respect of security services of residential colony except in case of Ultratech Cement reported in 2008 TIOL 1583 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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