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TMI Blog2015 (10) TMI 1540X X X X Extracts X X X X X X X X Extracts X X X X ..... Ashutosh Nath, Asstt Commissioner (AR) ORDER Per: Ramesh Nair: This appeal is directed against Order-in-Appeal No. AGS/(61)27/2010 dated 20/4/2010 passed by the Commissioner (Appeals) of Central Excise & Customs, Aurangabad, wherein Ld. Commissioner (Appeals) upheld the order-in-original dated 6/1/2010 and rejected the appeal filed by the appellant. The fact of the case is that the appellant h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 2004 was demanded. Aggrieved by the said order, appellant filed appeal before the Commissioner (Appeals), who rejected the appeal of the appellant hence the appellant is before me. 2. Ms. Sparsh Prasad, Ld. Counsel for the appellant submits that guest house is used for the stay of company employee and auditors who conduct audit of the factory records therefore it is related to factory activity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue reiterates the findings of the impugned order. He submits that the security provided to the guest house has no nexus with production of the goods therefore the same does not qualify as input service in terms of definition of input service provided under Cenvat Credit Rules, 2004. In support of his argument he placed reliance on following judgments: (a) Commissioner of C.Ex. & Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excisable goods therefore Cenvat credit is admissible to the appellant. On going through judgments relied upon by the rivals, I find that in the case of L'Oreal India Pvt. Ltd. (supra) house keeping service of guest house has been held admissible and in the case of Hindustan Zinc Ltd. (supra) maintenance service of guest house was allowed as input service. Since the similar service involved in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o such material was available that guest house was available for the personal needs of the employee therefore judgment of MRF Ltd. is distinguished. In view of my above discussion and careful consideration of the judgments relied upon by the both sides, I am of the view that in facts and circumstances of the case, security service provided to the guest house in the factory is admissible input serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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