2013 (12) TMI 908

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..... RDER The precise question in this appeal is whether the inputs (sugar cane) used by the appellant necessitating security thereof at the cane collection centre suffering service tax on the security service available in this regard shall entitle the appellant to the cenvat credit thereof. While this was the issue as per para 2 of the show cause notice, ld. Adjudicating authority failed to see facts .....

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..... ex Court in Jt. Commissioner of Income Tax v. Saheli Leasing & Indus. Ltd. reported in 2011 (22) S.T.R. 97 (S.C.) = 2010 (253) E.L.T. 705 (S.C.). 2. From the material fact borne by show cause notice it appears that the sugar cane collection centre was provided security service for securing such sugar cane which are said to be input of the appellant. This cannot be said to be not in relation .....

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