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TMI Blog2016 (8) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit on inputs, capital goods as well as input services under the CENVAT Credit Rule, 2004, and have subsequently utilized the same for the payment of Central Excise Duty. On verification of records, department took a view that during the period from March, 2007 to May, 2007 the Appellants had wrongly availed of CENVAT Credit on the following services: a. Township Security Service; b. Transportation Service for employees/ guests; c. Canteen Service and d. Professional/ Consultancy Service. Appellants were issued with a Show Cause Notice proposing interalia recovery of credit amounting to Rs. 95,003/- along with applicable interest and imposition of penalty. Further, on the same issue, the appellants issued with another 14 show c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the security service on the ground that the said service does not fall within the ambit of 'input service' as defined under Rule 2(l) of the Cenvat Credit Rule (CCR). Commissioner (Appeals) however refrained from imposing penalty on the Appellants under the provisions of Rule 15(1) of the CCR on the ground that no wilful mistake or suppression of facts could be attributed to the Appellants in the instant case, apart from a major part of the demand being unsustainable. Hence this appeal 4. During the hearing, the learned Advocate for the appellant, Shri G. Prahlad, made the following main submissions: 4.1 A perusal of both the definitions of the term 'input service' under Rule 2(1) of the CCR - i.e. the one existing p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Central Excise, Pondicherry 2014-TIOL-2554-CESTAT - MAD which held, inter alia, security services to be 'input services' within the ambit of Rule 2(l) of the CCR and held that Credit could be availed on the same. Similar definition was given by the Hon'ble CESTAT, Mumbai in the case of M/s Kisan Irrigations Ltd. Vs. Commissioner of Central Excise, Raigad reported in 2013-TlOL-403- CESTAT-MUM. 5. On behalf of the department, the learned AR Shri Nagaraj Naik, vehemently opposed the application and contended that the security services in question were provided to their residential township which is not in or in relation to the manufacture of final products or clearance of final products and hence credit of such services ..... X X X X Extracts X X X X X X X X Extracts X X X X
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